What is the offical USCIS document which describes the priority date capture/porting

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Is there any offical USCIS document which describes about the priority date capture/porting law from multiple I-140 while applying I-485
 
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See this Q&A from Mathew Oh:

# Q8(07-30-06): I and my wife are Indins. I am a software engineer and my wife is a M.D. I started a EB-3 labor certification through an Indian IT consulting company in Texas on March 2, 2001. Both of us are in H-1B status. We filed concurrent I-140 petition and I-485 application. in April 2005. However, the employer was angry at me for my intent to work with another employer and withdrew my approved I-140 petition. Based on the withdrawal, the Texas Service Center revoked my I-140 and denied our pending I-485 applications. My MD wife started a EB-2 labor certification in September 2005 which was approved in November 2005. I am still within H-1B six year limit and my wife also maintains her own H-1B. EB-2 visa number has been retrogressed from October 2005 and from day after tomorrow, EB-2 number will be completely unavailable. We are so frustrated. We have two children born in the U.S. Her medical practice has been working well and she is really looking foward to her medical career in the U.S. I understand that the priority date is locked and backpacked by the alien beneficiary once I-140 petition is approved. I do not see why my wife can not use this priority date of March 2, 2001 and we file I-485 applications again. What do you think, sir?

A. It is true that a priority date is locked and backpacked by the alien beneficiary once I-140 petition is approved unless the approved I-140 petition is revoked for fraud, revoked by invalidation of the underlying labor certification application or revoked by the Department of State for failure to apply for the immigrant visa within one year from the notice of immigrant visa application by the agency. Otherwise, the alien carries the prioriy date for life in his backpack. Accordingly, the priority date is controlled by the employer until the I-140 petition is approved, but once the I-140 petition is approved, the employer loses control over the priority date and the alien keeps the priority date. Accordingly, if you start a PERM application now and quickly obtain a EB-3 I-140 petition based on the approved PERM, you may be able to file I-485 applications again soon as the USCIS is poised to launch the Premium Processing Services of EB-3 I-140 petitions next month. However, the priority date is not transferrable to your MD spouse and you cannot file I-485 application as a derivative beneficiary of your wife's EB-2 petition based on your priority date. The PERM labor certification nowadays takes a little bit longer, but it is do-able in a fairly limited period of time. Unfortunately, in your case, you cannot extend H-1B beyond six years as one-year increment extension is not available because your I-485 denial became "final." Once denial of labor certification or I-140 or I-485 becomes final, your cannot apply for the H-1B extension beyond six year limit in one-year increment. You cannot apply for H-1B extension in three-year increment because your I-140 petition has been revoked and there is no longer adjustment of status proceeding pending for you and your family. Besides, the Indian EB-3 visa number is availalbe and when you are not suffering from the visa retrogression, you cannot apply for the three-year increment H-1B petition using the AC-21 Act. It appears that your new employer should run fast to develop and file a PERM application. For your purpose, you do not have to be bothered by the issue of EB-2 or EB-3 as the visa number is available for your EB-3 India. Good luck
 
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