To be fair, Mr. Neufeld’s memorandum was still quite helpful. It recognized that immigration successor-in-interest determinations in major corporate restructurings should no longer be guided byMatter of Dial Auto Repair Shop, Inc., 19 I&N Dec. 481 (Comm. 1981), a case involving the transfer of an automotive technician from one car repair shop to another.Dial Auto Repaircreated an inflexible test for immigration successorship (requiring the assumption by a corporate successor entity ofallassets andallliabilities of the predecessor) in green card cases involving “labor certification,”i.e., where an employer must first prove that U.S. workers are unavailable.