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I would say PwC pays the highest out of school for JD/LLMs. Deloitte’s offer was way lower, but they usually matched an offer if you had one in hand.
Im not yet in PA so this is second-hand information, but from what I gathered from my own research, Deloitte does not care for your JD (or LLM for that matter). I'm in a top tax LLM program. From information from my friends who received offers from Deloitte, its markedly lower than that from PwC, EY or KPMG. Think $95 v $120K in the same city.
Full disclosure, I’m just a senior so still pretty low on the totem pole but I’ve noticed we tend to run circles around the accountants (at least at the lower levels) when it comes to technical/legal consulting projects, which is higher value work than compliance/provision. If I had to guess, we just bring that extra value to the table and that probably helps give an edge in making principal.