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What’ll the exact inhand salary??

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Has anyone ever had their salary reduced?
Got an offer to join Deloitte as a CBO - Project Delivery Specialist– Scrum Master.
The offer is 115k+5k bonus with a 9% AIP. (I have 3 years of experience as a Scrum Master. I haven’t finished my bachelors yet.) Previously the role was CBO - Project Delivery Senior Analyst – Scrum Master after back and forth with the hiring manager with a salary of 102k + 6k signing bonus and a 6% AIP. Thoughts?
KMPG 🐠 Senior Associate, NYC
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Weird, we might be twins. I accepted an offer at SC with 4 yoe for $110k today
Which firm?
What is business transformation? $110 is probably good starting for govt work. Whenever I give ranges I typically do at least 40k so the range would be $110-150. Recruiters usually ask for big ranges to be sure they can fill the position with the best candidate.
Business transformation is operational/organizational change, change management, finance effectiveness.
The role is with guidehouse
Where are you now? How do you make <110k as a manager?