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My take -
It seems the guy already has one foot out the door - the company was giving him his retirement, and he was looking for another job. I don't believe it's ever good to take a 'counter offer' from the company you are planning to leave - that's only a stop-gap until either the employee or employer decides to cut the relationship.
If I were in his shoes, this is what I'd do:
1. Find out from the present company what it would take to bridge his time so he can be vested for retirement. If the company won't do anything for him, then he should leave - their unwillingness to help have him vested in only an indication of what it to come for the employee in the future.
2. Find out if company B can wait a little while, given #1. If they are willing to wait 1-3 months, then that would be an indication that company B is willing to help you out, and would be the better company to go with.
-Z.
__________________
2010 Cayman S - 12-2020 -
2014 MINI Cooper S Coupe - 05-17 - 05-21
1989 944S2 - 06-01 - 01-14
Carpe Viam.
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