What if the MTR couldn't be filed (due to lapse of deadline) and I-485 is denied due to "abandonment"? (i.e. not related to I-140).
I have seen that in such cases USCIS letter generally states in the denial letter that "However you can re-file with a new processing fee" Which I would infer as I-140 being considered still valid.
Moreover USCIS site for I-140 also shows as "approved" and hence I would consider that valid for keeping priority date.
It is however not clear from the question above that, what is meant by underlying I-140 still valid (?).
A) If it means valid for PD portability - that is most likely a "yes" (Please confirm) ELSE
B) If it means valid for I-485 filing then I am not entirely sure - please answer this, if possible, for the 4 cases below
.. 1) When the beneficiary gets back into employment with same petitioner (employer) at the same place
.. 2) -------,,---------------- ,, ------------------------ ,, ---------------- but different geographical location.
.. 3) When the beneficiary gets into a similar position but with different employer (but same State)
.. 4) ---------,,------------------,,--------------------------------,,---------- but different location/State.