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So it's easy to find the standard lock-step compensation guide but when do 1st year associates offically become 2nd year associates with the corresponding salary?

Is it in January the year after graduation? The next fiscal year i.e. 365 after your 1st day? When?

At my firm, the billing year is from Oct. to Sept., but you are paid as a first year from your start date until January of the following year (14 months).

january