My October 2024 article focused on the curricular practical training (CPT) option for foreign-educated lawyers in U.S. LL.M. programs.
CPT allows students to obtain important legal experience during their studies. Upon graduation, many foreign-educated LL.M. students are looking to put their education and training to good use inside the United States. Enter optional practical training, or OPT.
While F-1 LL.M. students can face significant hurdles in securing well-paying post-LL.M. jobs in the U.S., F-1 Tax LL.M. students and experienced foreign attorneys with transferable practices tend to fare better, based on my observations.
It’s (almost) always a great time to be a tax lawyer
Javiera Moraga Valverde, a Chilean lawyer who specializes in tax, chose Cornell Law School’s general LL.M. program. For her OPT, she works as a foreign associate in the Miami office of Grant, Herrmann, Schwartz & Klinger LLP. She focuses on international tax issues, combining her Chilean tax experience with her Cornell education.
Adithya Reddy, an Indian lawyer who specializes in international tax, chose University of Florida Levin College of Law’s graduate tax program. After graduating from UF Law, he began his OPT with EY in New York City. He now works as a senior associate (US Tax) at PwC in the Cayman Islands.
Thinking about OPT from the beginning
OPT was on Moraga Valverde’s mind from the very beginning. She did a lot of research, even before making her LL.M. decision.
“Quitting my job in Chile to pursue this degree was a big financial risk,” Moraga Valverde said. “LL.M.’s are expensive, and the return on investment is hard to predict, so securing a U.S. job post-graduation was a top priority.”
Moraga Valverde made sure to speak with people in her network who went through OPT to understand the processes, timelines and challenges.
Reddy was similarly focused on OPT as he planned his U.S. studies, and for similar reasons. For Reddy, “working after graduation was the most practical choice — both financially and for building a foundation in the U.S. legal field.”
Moraga Valverde and Reddy both credit people at their law schools for working to get them “OPT ready.”
Moraga Valverde highlights her graduate legal studies team, especially Jenny Hutcherson (now dean of students), for being a constant source of support and information for navigating questions related to the job search and the New York bar exam.
I had the privilege of working directly with Reddy while he was a UF Law LL.M. student. In addition to graciously crediting me for support, he notes associate dean Charlene Luke (my awesome former supervisor) for her guidance and support when it came to gathering information, making connections and preparing for the Tax Attorney Recruiting Event job fair.
It’s not just about tax
Not a tax lawyer? Not a problem. Lucas Degrossi, an M&A focused attorney from Argentina, also shared that he benefited tremendously from his OPT experience. He chose Northwestern University Pritzker School of Law’s general LL.M. program in 2022-23.
After an OPT experience with Jackson Walker in Austin, Texas, he is now back in Argentina, serving as global corporate and M&A counsel at GDM Seeds.
Like Moraga Valverde and Reddy, Degrossi said it’s important to consider OPT opportunities when choosing to study in a U.S. LL.M. program.
The OPT year, post-OPT in a new jurisdiction and returning home with an OPT experience
Moraga Valverde credits her Chilean law practice as being a “game changer” for both her LL.M. experience and her post-LL.M. job search.
When asked about timing an LL.M. degree for those seeking high-level post-LL.M. work, Moraga Valverde “strongly recommends waiting a few years to gain practical experience before starting an LL.M. It’s a smoother path, and that experience is key to differentiating yourself from J.D. grads in the competitive U.S. job market.”
Moraga Valverde enjoys her work at GHSK, combining her dual education with providing support for high-net-worth clients. She focuses her attention on double tax treaties, foreign tax credits and crafting personalized wealth transfer plans that navigate both U.S. and Latin American tax laws.
“Having both my LL.B. from Chile and my LL.M. from Cornell is a big advantage,” she said. “It gives me a unique perspective, bridging the gap between the U.S. (common law) and Latin American (civil law) legal systems.”
Reddy credits his OPT experience with EY as being “instrumental” in transitioning to PwC Cayman Islands. This is especially important given the uncertainty that F-1 OPT workers face.
“As an F-1 visa holder, I went through the H1B lottery, but unfortunately, my application wasn’t among the selected registrations, which meant I had to leave the U.S. after my OPT expired,” Reddy said.
Reddy still gets to work on cutting-edge U.S. tax issues from the Cayman Islands and continues to build out his international tax portfolio.
Degrossi, now back in Argentina, credits his OPT experience as being particularly beneficial for his career trajectory in Argentina, being well known within his legal community.
Degrossi said that this is “largely due to the international exposure of working in one of the largest markets in the world, in a language that is not native, and under very demanding work environments.”
In addition to the substantive work, Degrossi also notes the relationships that form through OPT.
“In countries like Argentina, with emerging markets, the relationship with U.S. firms and clients is vital since in many cases the investment required comes from abroad,” he said. “Keeping those relationships can help with the increasingly globalized practice of law.”
Conclusion
OPT experiences are a major carrot for prospective LL.M. students choosing to study in the U.S. on F-1 visas.
Moraga Valverde, Reddy and Degrossi note common themes for those seeking high-level OPT experiences in the United States: (1) Do a lot of research beforehand and ask important questions when making your decision, (2) Connect with alumni from your school and utilize your pre-existing networks and other available networks at your disposal and (3) Think about securing high-level work experience in your first law degree jurisdiction first.
