In time for the start of the H-1B cap filing period, US Citizenship & Immigration Services (USCIS) has released a policy memo addressing the prohibition on multiple H-1B filings for the same beneficiary by "related entities (such as a parent company, subsidiary, or affiliate).” The memo is based on the Administrative Appeals Office decision in the Matter of S- Inc.  which addresses a case where two petitioners not legally related or controlled filed two separate cap-subject H-1B petitions on behalf of the same beneficiary in the same fiscal year for the beneficiary to work in substantially the same job for the same end-client through the same two vendors.