Read the general pathway comparison overview
When a broker's appraisal and an accountant's valuation of the same business give very different figures, the temptation is to choose the route the larger number appears to help. Neither route is selected by valuation. L-1 turns on the qualifying company relationship, the qualifying employment, the proposed role and the ability of the operation to support it; E-2 turns on treaty nationality, the investment relative to the enterprise, and the enterprise itself.
Ask what each figure was produced for
Record for each valuation its date, its stated purpose, the method used, the assumptions behind it and who commissioned it. Note whether it includes goodwill, inventory, equipment or real property, and compare that with what the buyer would actually pay and for what. A valuation is evidence about what a business might be worth; it is not evidence that capital has been committed. For E-2 substantiality, what matters is what has been irrevocably committed and placed at risk, measured against the total cost of purchasing or establishing the enterprise.
Notice which facts the number cannot change
Hypothetical example: a Mascouche business owner is given two very different figures for the same U.S. target. Neither figure alters the ownership chain, the dated employment history, the duties actually performed or the premises available. Under L-1, a higher appraisal creates no qualifying corporate relationship and no year of qualifying employment. Under E-2, a higher figure can raise the cost against which the investment is measured, which is not automatically helpful. Mark every fact that still depends on a transaction under negotiation, and keep it separate from what is already documented.
Compare the evidence still missing on each side
For L-1, list the corporate records, payroll, dated duty descriptions and premises evidence you would need, and decide whether the proposal rests on a managerial or executive role or on specialized knowledge, which means special knowledge of the organization's interests and its application in international markets, or advanced knowledge of its processes and procedures, rather than any familiarity with the work. For E-2, list the nationality evidence, the source and path of funds, the non-marginality account and how the applicant would develop and direct the enterprise. Then add the household: qualifying E and L spouses are employment-authorized incident to valid status with the proper individual I-94 evidence, while children are a separate question.
What else is on your mind?
Does being a business owner or director qualify me for L-1A?What employment history should an L-1 transfer review cover?What makes a new-office L-1A case different?How should an owner compare L-1 and E-2?Editorial source review: 2026-09-07. General preparation guidance, not an individual assessment.