Generally yes when the earlier assignment falls within the same maximum-stay period. Time held in either L classification then counts toward the applicable maximum: seven years for managerial and executive transferees and five for specialised knowledge transferees. A person who has completed the required immediate prior year abroad may be eligible for a new period, so the calculation must include admission, travel and intervening-residence records.
Do the arithmetic before the assignment is designed
Companies plan assignments in three-year blocks and are surprised when the third one is not available. The maximum periods are cumulative within the same maximum-stay period, so a person who spent two years in the group's American operation in a specialised knowledge role has used part of the allowance unless a qualifying immediate prior year abroad makes a new period available. First, the proposed assignment must fit within what remains.
Second, if the family intends to remain permanently, any immigrant route should be considered well before the ceiling. The calculation must use admission, travel and intervening-residence records rather than recollection. Time spent outside the United States during an assignment may be recaptured when documented, while eligibility for a new maximum-stay period and the separate continuous-year foreign-employment requirement must each be assessed under their own rules.