How difficult is it to lateral to other areas of tax without prior experience in the area? (Ex: Income tax planning to estate planning, corporate tax to exec comp, or estate planning to controversy work, etc.) Assuming you have an LLM or a couple years of experience in your first tax area.

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I think it's fairly easy to move from complex transactional tax work to the more niche areas (exec comp, T&E, controversy), at least easier than the other way around.

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They might ask you to take a year cut.

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I’ve done it twice within my first 5 years of practice with no LLM. It was fine but I ended up taking a 1 year seniority cut (but still moving up in salary every time).

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Probably not that hard. I started out in transactional tax and because of my LLM, upon a transfer to corp transactional work, I got dragged into all sorts of tax stuff (trusts and exec comp). It depends on firm need and what willingness you express for certain tax work. As an example, at my new firm I made clear I won’t touch anything except transactional tax

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Yeah, you're not moving into tax most likely. However, I think as a tax person you can probably move anywhere you want.

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