TRACK I - BUSINESS This panel will address financial issues that commonly arise in the life of an employment-based visa petition. It will provide an overview of complex financial transactions and guidance on reading financial statements and satisfying the "net assets" test to show ability to pay. The Art of Obtaining a Prevailing Wage Determination in H-1B and PERM Cases: Drafting the Request, Alternative Surveys and Challenging the Prevailing Wage Determination Reading and Understanding Tax Returns, Financial Statements and Annual Reports Overcoming a Loss on the Tax Return and Meeting the Net Assets Test Start-ups and Ability to Pay in H-1B and Immigrant Petitions Q&A Roberta Freedman, Elise A. Fialkowski, Stephen J. Navarre Robert Alcorn