Chapter 25: The Diverging Paths
Day 83, and the firm landed two major cases simultaneously.
I was at my desk reviewing Morrison Financial's quarterly compliance when Louis appeared with a thick folder.
"Waverly Industries. Corporate restructuring. Three subsidiary companies merging into one entity, tax optimization across five jurisdictions, stock option reallocation for two hundred employees. Due in five days."
I took the folder, felt its weight.
"International regulatory compliance?"
"SEC, UK Financial Conduct Authority, and German BaFin. It's technical, complicated, and completely unglamorous."
"Sounds perfect."
Louis smiled slightly.
"That's why I'm giving it to you."
He left, and I opened the folder.
This is beautiful.
Across the bullpen, Harvey was announcing Mike's assignment loud enough for everyone to hear.
"Wrongful termination lawsuit. CEO fired from a Fortune 500 company, claiming age discrimination. Fifty million in damages. High-profile, media attention, depositions starting next week."
Associates turned to watch. Mike looked excited and nervous in equal measure.
"You'll be lead associate. I'll supervise, but this is your case to run."
Glory work. The kind that makes careers and gets featured in firm newsletters.
[WIN RATE CALCULATOR: COMPARATIVE ANALYSIS]
[WRONGFUL TERMINATION LAWSUIT]
[VICTORY PROBABILITY: 60% (±18%)]
[COMPLEXITY: MODERATE - EMPLOYMENT LAW PRECEDENT WELL-ESTABLISHED]
[VISIBILITY: VERY HIGH]
[CAREER VALUE: SHORT-TERM REPUTATION BOOST]
[WAVERLY INDUSTRIES RESTRUCTURING]
[SUCCESS PROBABILITY: 85% (±12%)]
[COMPLEXITY: EXTREME - MULTI-JURISDICTION TAX AND REGULATORY]
[VISIBILITY: ZERO]
[CAREER VALUE: LONG-TERM TECHNICAL EXPERTISE DEMONSTRATION]
I dismissed the comparison and dove into the Waverly documents.
Mike gets the party. I get the education.
Kyle Durant walked by my desk later that afternoon.
"Heard Louis stuck you with the boring restructuring while Mike gets the CEO lawsuit. Tough break."
I didn't look up from the subsidiary corporate structures I was analyzing.
"Different cases for different skill sets."
"That's diplomatic."
"That's accurate."
He left, and I went back to work.
Days 84 through 86 blurred together.
Waverly Industries had three subsidiary corporations that needed to merge into a unified entity while preserving tax advantages, maintaining regulatory compliance across multiple jurisdictions, and reallocating stock options for over two hundred employees without triggering immediate tax liability.
It was a puzzle with a thousand interlocking pieces, and I loved every minute of it.
[WIN RATE CALCULATOR: ACTIVE OPTIMIZATION]
[ANALYZING: CORPORATE STRUCTURE OPTIONS]
[PROCESSING: TAX EFFICIENCY CALCULATIONS]
[OPTIMAL STRUCTURE IDENTIFIED: 73% TAX EFFICIENCY]
[RECOMMENDED: DELAWARE HOLDING COMPANY WITH UK AND GERMAN SUBSIDIARIES]
I built the structure piece by piece—holding company in Delaware for favorable corporate law, operating subsidiaries in jurisdictions where they actually did business, transfer pricing arrangements that satisfied each country's tax authorities without double taxation.
The stock option reallocation was trickier. Employees had options in three different entities with different vesting schedules and strike prices. The merger couldn't destroy their equity value, but it also couldn't trigger immediate taxation.
I spent fourteen hours on a Saturday creating a conversion formula that preserved economic value while deferring tax consequences.
[ARGUMENT CRUSHER: PREPARING REGULATORY DEFENSES]
[POTENTIAL SEC OBJECTION: TRANSFER PRICING MANIPULATION]
[COUNTER-ARGUMENT: TRANSFER PRICES BASED ON THIRD-PARTY COMPARABLES]
[POTENTIAL UK FCA OBJECTION: TAX AVOIDANCE SCHEME]
[COUNTER-ARGUMENT: LEGITIMATE BUSINESS STRUCTURE, SUBSTANCE OVER FORM]
Louis reviewed my draft proposal on Sunday evening.
He read for twenty minutes without speaking, occasionally making notes on his tablet.
Finally, he looked up.
"This is... exceptionally thorough."
"It's what the client needs."
"Most associates would have found a basic structure that technically works and called it done. You optimized for tax efficiency, regulatory compliance, employee protection, and future operational flexibility."
He set down his tablet.
"This is partner-level analysis, Scott."
"It's the right solution."
Louis smiled—genuine, not his usual theatrical expression.
"I know. That's what makes you different."
Day 88, both cases resolved.
Mike's wrongful termination lawsuit settled for $32 million—client had wanted $50 million, but settlement avoided trial risk and secured payment within sixty days. It was a genuine victory, and Harvey made sure everyone knew it.
Firm-wide email at 2 PM: Major settlement achieved in Harrison v. TechCorp. Congratulations to Harvey Specter and Mike Ross for excellent client service.
By 4 PM, the firm newsletter had been updated with photos of Harvey and Mike shaking hands with the grateful former CEO, quotes about Pearson Hardman's commitment to justice, detailed breakdown of the settlement terms.
My Waverly restructuring completed the same day.
The merger closed flawlessly—new corporate structure filed with all relevant regulators, stock options converted according to my formula, tax savings projected at $18 million annually in perpetuity.
Zero fanfare. Zero newsletter coverage. Just a brief email from Louis to Jessica: Waverly Industries restructuring complete. Client satisfied.
Louis found me at my desk at 6 PM.
"Come on. We're celebrating."
"The firm's throwing a reception for Mike's case in Conference Room A."
"Different celebration. Just us."
We went to a quiet bar two blocks from the office—the kind of place where corporate lawyers went to decompress without running into clients or colleagues.
Louis ordered scotch. I ordered the same.
"The firm won't throw you a party for this," he said after the first sip. "Corporate restructurings don't make good PR. No emotional client testimonials, no dramatic settlement announcements."
"I know."
"But you just saved a company eighteen million dollars per year. That's real value. That matters more than headlines."
I thought about that.
"Mike's learning to win visibly. I'm learning to win meaningfully?"
Louis raised his glass.
"Both are valuable. Different paths to the same destination."
We drank in comfortable silence.
He's right. Mike's path is legitimate—high-profile cases, media attention, building a public reputation. That matters in this profession.
But my path matters too. Technical excellence, thorough preparation, solving problems others don't even see.
The firm reception for Mike's settlement was in full swing by the time Louis and I returned.
Associates crowded around Mike, congratulating him. Harvey stood near the front, giving an impromptu speech about dedication and client service and the Pearson Hardman commitment to excellence.
I grabbed a beer from the refreshment table and found a spot near the back.
Mike spotted me after Harvey's speech ended, walked over with a genuine smile.
"Great work on the settlement."
"Thanks. Heard your restructuring went well too."
"It went correctly. That's all that matters."
Mike's expression flickered—confusion, maybe, or just the inability to understand why "correctly" would be satisfying enough.
"Yeah. Well, congrats anyway."
He went back to accepting congratulations from other associates.
Donna appeared beside me.
"You're not jealous?"
I took a sip of beer.
"Of what? Mike got a party. I got a skill set. I know which one has longer value."
"That's very you."
"Is that good?"
Donna's smile was warm.
"It's honest. That's always good."
She squeezed my arm briefly and went back to wherever she'd been before finding me.
I finished my beer, congratulated Mike one more time, and left.
The subway ride home gave me time to think.
Seventy days at Pearson Hardman. Built a reputation for thoroughness. Established Louis as a genuine ally and mentor. Started a relationship with someone who actually sees me instead of my performance.
Different path than Mike. Different path than I expected when I first walked into that interview room.
But it's mine.
The System ran quiet calculations in the background, and I let them fade to white noise.
Some victories didn't need probability assessments.
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