I would say that it depends on many different factors. Are you happy at your current job? Are there any opportunities for advancement there, or are you stuck? How does the healthcare benefits compare between the two companies? Are you fully vested in your current 401K?
I would advise against chasing after nothing more than a salary increase, but if the benefits of the new job outweigh what you currently have at your present job, then go for it.
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"On this day, I see clearly." -Alterbridge
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