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Here is one of the benefit that you get with AC 21...see the below (old) clip from immigration-law.com.
Updated 05/12/01: AC 21, 180-Day Rule, and DOS View
In a recent AILA-Visa Office DOS meeting, the DOS opined that the consulates could adjudicate the IV application "without requiring a new I-140 petition to be approved" if (1) the new job is in the same or similar occupational classification and (2) the IV applicant filed I-485 which remained unadjudicated for at least 180 days prior to the application for a visa.
This view is important in the two respects: The view was released in March, 2001 and apparently implies retroapplication of the 180-day rule, even if it was not made clear on this specific issue. Second, DOS would not require a new or amended I-140 in applying the 180-day rule.
Readers are cautioned, though, that this is not a memorandum or official policy release.