L-1A classification allows a U.S. employer to transfer an executive or manager from its affiliated foreign offices to its offices in the United States.  It also allows a foreign company which does not yet have an affiliated U.S. office to send an executive or manager to the United States with the purpose of establishing one.

L-1B classification allows a U.S. employer to transfer a professional employee with specialized knowledge relating to the organization’s interests from one of its affiliated foreign offices to one of its offices in the United States.  Like the H-1B, L-1 visas are designed to facilitate the admission of professionals into the United States. The professional must have been employed abroad by the parent, branch, or a subsidiary corporation of the company continuously for one year out of the prior three years. The benefit is not limited to for-profit corporations or partnerships, so it may be sought by a charitable, religious, or other nonprofit organization.

Like the H-1B, the L-1 visa does not preclude the person from seeking lawful permanent residence while pursuing or being present in the United States on an L-1 visa. The L-1 visa has no annual quota, and the visa-holder may remain in the United States for a period of five to seven years. The spouse and children of the L-1 visa-holder are admitted as L-2s, and they are permitted to work after obtaining a work authorization and attend school.