For the Florida programs, you really should check out Gainseville (Levin) - not Miami. Check the US News. FL Levin is #2 (Tax) for the past couple of years. They bumped GT. (I'd probably still go to GT because they've got the peer-reputation notwithstanding the US News.) Also, you may want to consider Levin's Estate Planning emphasis program. If Tax is too technical, an LLM in Estate Planning may be a better fit for you. I agree with the tone of the other posts though, an RE LLM probably isn't going ot fatten your paycheck much - if any.