8 CFR 214.2(l)(1)(ii)(C) states
EXECUTIVE CAPACITY means an assignment within an organization in which the employee primarily:
(1) Directs the management of the organization or a major component or function of the organization.
(2) Establishes the goals and policies of the organization, component, or function.
(3) Exercises wide latitude in discretionary decision-making.
(4) Receives only general supervision or direction from higher-level executives, the board of directors, or stockholders of the organization.
Therefore, it is required that we submit evidence to establish that the beneficiary meets all four criteria stated above in order to qualify as an L-1A Executive. For this we should prepare a letter signed by an individual authorized by the prospective employer describing the alien’s employment addressing each requirement. Further for the general L regulations we would show that the alien was employed by a properly related entity for one continuous year abroad within the three years immediately preceding the filing of this petition, or if the alien is already in the U.S., immediately preceding his/her entry as a nonimmigrant, and describing the intended employment in the U.S. The statement would additionally include information concerning the dates of employments, job titles, specific job duties, types of employees supervised, if any, level of authority, and title and level of authority of the alien’s immediate supervisor. If the application will not satisfactorily address each element as an Executive for the foreign position for one year prior to coming to the U.S., the employee may still qualify as an L-1A based on work history meeting the requirements of an L-1A Manager or as an L-1B as an individual with Specialized Knowledge.