Organisation charts with names and titles, a written statement of the decisions the transferee may make without approval, board or shareholder minutes showing the level of supervision, and job descriptions for the management layer beneath.
Show discretion by showing what nobody else approves
Hypothetical example: the company can produce a chart but nothing showing what the president actually decides. Build that record. A signing authority resolution, a delegation of authority policy, board minutes noting that operational decisions are left to management, capital expenditure approvals in his own name, and contracts he signed alone are all evidence of discretionary latitude.
Add job descriptions for the plant manager, the controller and the sales lead so the layer below is visible as more than boxes. Then document the corporate side: incorporation records, share registers, the ownership chain including any holding company, and evidence that both entities are actively trading. Finally payroll for the qualifying year.
A file assembled in this order tends to answer the obvious questions before they are asked.