Employer switch with higher job level (I-140 approved w/lower SOC)

[tuhin62]

Hi everyone, need your understanding if this is feasible, in this scenario.

I have H1B PERM & I-140 with SOC as "Developer" from current companyA, approved 2 years back.
Currently, I am in final rounds of opportunity with CompanyB, with designation/role as "Manager".
I know, in typical circumstance transferring H1 through current I-140, is possible. But what about this scenario, where my future SOC seems will not be "Developer", as the role is of "Manager"?? (my technology of work doesn't change, but role does)

Is the H1 transfer to CompanyB possible in this scenario using current approved I-140?
If not, does CompanyB have to apply a fresh H1B?? (I am already beyond 6 years of H1B)
If transfer is possible, does CompanyB have to file a FRESH PERM (& subsequent i140) with new PD? Or OLD PD can be ported?

I know these are too many queries, but certainly give others in similar situations also some clarifications.
Appreciate your kind responses. Regards.