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Hi.
I am having a tough time deciding where I should do my 2L summer. I have an offer from the Big 4 accounting firm (SALT Practice) and a small regional business immigration law firm. Both places offer similar compensation for their first-year associate and both places will likely offer a full-time offer after the summer.

I love both tax and immigration law, so I guess the issue is how much I can earn after a certain amount of experience. Can anyone share the salary expectation in the business immigration law field? My offer says that their first-year associate's salary is 70k. My current goal is that earning around 120k to 130k after 4-5 years of experience. Do you think is an achievable goal if I take that business immigration position?

Yes. The goal you described is achievable for a business immigration lawyer.

The most recent AILA (American Immigration Lawyers' Association) Marketplace study published in 2019 gives detailed information on surveyed members' salaries, broken up by many different metrics including practice area, part/full time status, associate/partner/solo, gender, region, etc.

I don't think it's appropriate to post the data here, but you should join AILA if you haven't already and are at all interested in immigration law. As a member you should have access on their website.

Feel free to PM me if you have more questions.