Provide the actual transaction and employment facts for review. A transfer between entities may have different implications from a simple internal renaming.
Follow the effective sequence
Identify which entity employs the applicant at each relevant stage and what relationship exists with the U.S. business. Have the impact assessed before relying on an earlier eligibility analysis or fixed transfer date.
Fix the effective dates before anything is signed, because a completed transaction is evidence and cannot be re-dated. Ask for four dates in writing: when the applicant's employment with the current entity began, when any transfer of the business unit takes legal effect, when employment with the receiving entity begins, and when the filing or the intended admission would occur. Lay them on one line and read the year abroad against the three years preceding the filing or admission.
Hypothetical example: a packaging-line installer completes an internal transfer in the same week as the filing, and the qualifying year now has to be traced across two employers whose relationship is itself the thing in question. Where the sequence can be arranged, the safer arrangement settles the corporate position before the immigration step rather than alongside it. A qualifying relationship must also continue to exist, so a transaction that ends it is not a neutral event.
Ask, finally, who inside the group holds authority to change any of those four dates. If the answer is nobody available before the intended filing, that is itself a fact worth learning early.