Two move at once. The qualifying relationship must exist between the current foreign entity and the US entity, and the applicant's one continuous year of qualifying employment abroad must still be provable across the change of employer. The managerial or executive character of the work needs separate confirmation on today's facts.
Read the deal documents alongside the personnel file
The purchase agreement, share register, and post-closing structure chart establish whether a parent, branch, subsidiary, or affiliate relationship now exists and whether both entities are doing business. The personnel file establishes the service history. Reviewing one without the other answers half the question.
Where the applicant moved between group companies during integration, flag each move so counsel can assess whether the qualifying year remains intact under the applicable timing rules. Two further points belong in that combined reading. Both entities generally need to be doing business, meaning the regular, systematic and continuous provision of goods or services rather than mere existence as registered names, and integration after an acquisition is exactly the period when one of them may quietly stop — a brand retired, a trading entity left dormant while operations move to the buyer's company.
That is a structural question rather than a documentary one. Separately, L-1A stay is capped at seven years in total, and time already held in L classification counts toward it regardless of which group entity employed the person. Hypothetical example: a specialty retail chain acquires a supplier and moves its trading into the buyer's company within a year, leaving the acquired entity holding contracts but transacting little, which is the fact the corporate review has to examine before anything about the applicant is considered.