Choose after reviewing the actual proposed U.S. duties and the supporting record, before drafting a petition around a title. Ownership alone does not determine the category or justify postponing the duty analysis until filing.
Fix the operating plan first
Identify who will handle specialist work, management and routine operations on both sides of the business. Then review the foreign-employment period, corporate structure and any new-office requirements. If the planned duties change, revisit the classification before implementation.
An incorporation anniversary or investment date is not a substitute for a complete eligibility timeline. Fix the operating plan before the category, and record it as a document rather than a discussion. The plan should name who performs specialist work, who manages, and who covers routine operations on both sides of the business during the assignment, with the arrangements for the foreign entity stated explicitly.
That single record usually determines whether the proposed U.S. duties are primarily managerial or executive, or instead involve specialized knowledge. Review the foreign-employment period next, confirming from payroll and contract records that one continuous qualifying year within the preceding three years is available.
Only then select the classification and draft to it. Choosing a title first and assembling evidence afterwards produces the inconsistency hardest to repair, because the operating plan and the duty description are then describing different companies.