The duties turn out to be mostly operational. L-1A requires a role that is primarily managerial or executive, with subordinate managers or professionals or control over an essential function, and the year abroad must have been in a similar capacity.
Count the hours that are actually management
The most frequent L-1A failure in a small manufacturing group is a director who is indispensable because she does the work, not because she directs it. Hypothetical example: a Boischatel precast producer's production director signs off purchase orders and supervises shift leads, but also runs the batching plant personally two days a week and covers for absent operators. Her Maine role would be similar.
The petition needs to show that managerial and executive tasks are the primary part of both jobs, ideally with a percentage breakdown, and that she supervises people who themselves supervise or are professionals, or that she controls an essential function at a senior level. Beyond the role, the legal pillars are the continuous qualifying year abroad within the last three years, a qualifying corporate relationship supported by ownership documents, and two entities that are genuinely doing business. If the honest answer is that she is a senior technician with a title, L-1B or a restructured role should be discussed instead.