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Why are you taking a pay cut exactly?
Current job has a limited scope and the culture is terrible, no job would be a (potential) step back in salary to help develop a larger skill set in a better culture and get out of a toxic situation
Do you know what bonuses look like? I wonder what total comp will end up being once that's factored in. I think if you really can't go lower than 110, you need to just be upfront. Express your excitement and how good you think the fit is, but let them know that you can't go lower than 110k while financially supporting your partner. If they’re truly invested, they’ll try to close the gap or offer other perks to bridge it.
Bonus pay is calculated on base salary- maybe a signing bonus then you buy time to find the next role? Are there more senior roles for you?
That's a tough one. I can't imagine you'd be able to negotiate them up that much. And the reality is that your family situation may not mean much to your potential employer. I'm assuming you're working on a strategy where you're going to take a step backward to reset and eventually take some steps forward. If that's the case, you may need to accept the offer as it is, or negotiate it within reason. But getting it to 110K doesn't seem realistic.