But yes, if 180 days have passed and the original petitioning employer withdraws the I-140, the I-140 itself remains valid provided the beneficiary/employee works for a new petitioning employer in a similar job classification.

Similar job classification just means the basic duties for the position are the same in both positions. There is a more complicated legal definition, but generally two positions with similar job duties will be fine.

Is it correct to assume with the new memo after 180 days of I485 petition in the event of employer revoking the I140, th employee can still have I485 processed provided its similar occupational classification. Can you also say what occupational classification means. Thanks