Currently SC w >4YOE at T3 firm. Promo to manager likely at YE. Expecting ~15-20% base increase at that time.

Have offer at C level w Tier 2 firm and >40% base increase.

Happy with prospect of comp jump, but nervous about leaving before manager promo.

For context leveling is different at both:
Current: C>SC>M
Prospective: A>SA>C>M

Is taking this offer short-sighted or should I go ahead and accept? Happy to answer any additional questions for context. TIA!

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Leave. The money is worth it, assuming 40% base increase translates to roughly a 40% TC increase.

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You seem to be at very early stages of your career. Take the offer.

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All these firms are competing for the same resources. Assuming the work is similar in nature, comp is the best to compare level of responsibility and accountability across firms. In other words, the higher paying offer is likely more responsibility, despite the lower sounding title. So taking it is not short sighted at all.

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