I recommend reading my recent blog post “Why I’m #TeamTaxLLM” to get a better sense of why I like these programs for foreign-educated lawyers. One of the main reasons: very strong job outcomes for foreign-educated lawyers (at least in my experience!). I wrote:

Job Search. My next National Jurist piece (due out in April!) is focused on LL.M. programs and post-LL.M. jobs in the United States. For those focused on job outcomes, the leading Tax LL.M. programs have a significant advantage over General LL.M. programs: a clearly defined and well-traveled path from LL.M. program to jobs in the United States. Thanks to accounting firm focus on Tax LL.M. programs, and some law firms that also look to LL.M. students, Tax LL.M. students know they have big job fairs to complement their networking and direct applications. While leading schools offer LL.M. employment data, be careful to look at whether they break out the information for J.D.-educated versus foreign-educated, and see if you can learn more about the outcomes for F-1 students in their programs.

Today’s shorter blog is about how to maximize your job outcomes from a Tax LL.M. program. I think the same general advice would be good for other specialty areas, but you would want to speak to schools about how their programs specifically translate into those practice areas for F-1 hiring.

• Ask the Right Questions

I am unaware of any LL.M. program that publicly broadcasts their F-1 visa status employment rates, which makes sense even among well-regarded Tax LL.M. programs. And so even if the breakout is J.D. versus foreign-educated, this additional wrinkle is crucial for F-1 students (more on that below). It is crucial as you evaluate your options you learn about the types of jobs their Tax LL.M. students on F-1 visas secure. Ideally, they should all be working in tax (law firm or accounting firm tax practices) or tax-adjacent positions (e.g., cross-border estate planning, general corporate law). You also want to get a sense of the breakdown of Tax LL.M. students who secured jobs in the U.S. compared with those who wanted to. This is going to be way harder to get data about (I doubt schools actually collect this information), so you want to get a sense if the program generally has satisfied F-1 students, with a combination of those who secured tax work in the U.S., those who never had any plans to work in the U.S. (e.g., tax officials from foreign governments, law firms tax associates and partners coming over through employer sponsored programs), and those who ultimately wanted to return home or to a third jurisdiction for prestigious positions at the same level as U.S. positions. To me, job outcomes in the U.S. align with the admissions focus on experienced professionals and elite background students. Competitive Tax LL.M. admissions practices are good in this regard. If it’s hard to get into a program, they’re likely screening students who would struggle in their programs and/or to secure the types of post-LL.M. employment that come with leading tax programs.

• Focus on Accounting Firms that Sponsor

Yes, it is possible to secure a BigLaw position from a Tax LL.M. program. But in my observations, that says way more about your pre-LL.M. credentials, your elite networking abilities, and a sprinkle of fortune. The average foreign-educated, F-1 Tax LL.M. is not walking into a market-paying BigLaw position. However, certain programs have done very well with transitioning these students into excellent large accounting firm positions, including in the international tax area. While I would not discourage you from pursuing all opportunities, I tell students who work with me to maximize their exposure to practitioners and recruiters at the accounting firms that sponsor. I also work with them to do extensive research into these positions. Why? I want the interviewers to see that these students are focused and committed to these positions. As some American students look to “trade up” offers, recruiters and team members should feel confident that the F-1 students they are speaking with are enthusiastic about these great positions. Check with your school for the latest update about general sponsorship (exceptions can of course apply), and the alumni they most recommend connecting with at those firms.

• Tax LL.M. Hiring Fairs May Be Your Super Bowl

Sporting references can be hit or miss, especially in sports that aren’t played globally. Many foreign-educated LL.M. students need to wait until Spring for hiring opportunities. Some positions want to see how you do in your first semester, especially in key courses. And so, putting in good networking and connecting in the Fall is like doing well in the National Football League (NFL) regular season. It may not guarantee a job, but it means you’ve put in the work throughout your program. Informational interviews will keep you sharp when you have your actual interviews. Positive alumni connections will mean there are people championing your hire. And you will have a lot of great talking points in your interviews. It would be great to not need the big tax fairs because you have already secured a job. But if you do not have a job by the time the calendar turns to February, start preparing for the high-stakes world of Tax LL.M. fairs.

• Choose the “Right” Courses

Tax LL.M. programs are intensive, at least for the students I worked with. There are certain courses I heard over and over that students should take. Corporate Tax. Partnership Tax. International Tax. But connect with practitioners and alumni, to get their sense on what other courses they recommend you take to market yourself. This is not the time to be taking “fluff” courses, and interviewers, especially from your school, may be able to share “war stories” about certain tough professors from your program. Triangulate information you receive from practitioners and alumni with faculty and staff at your school so you can build a schedule that balances great course talking points with ensuring you don’t stretch yourself too thin.

• Think Big Picture

While the post-LL.M. position is crucial for F-1 students to ensure OPT opportunities and a good career trajectory, remember that careers are quite long. Speak with alumni from your school who came on F-1 visas and changed jobs after a few years. Sometimes law students think very short-term, in the sense that the first position you take is the be-all and end-all. But in my personal and professional experience, I have seen my classmates and students I’ve worked with move positions early and often. Good work product and a good understanding of the tax world can lead to a very upward trajectory, especially combined with post-LL.M. networking through tax sections, state bars, CLEs, and other opportunities. The stakes are of course high for F-1 students, but if you secure a very good position at an employer that is excited to hire F-1 students and seems committed to working with you through the Game of Thrones/Hunger Games/insert metaphor that is the H1-B process, I would think about doing great work and seeing where your career takes you.