re: Protocol for Job Offering/Opp to Match question

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The GF was told she'd be given a raise for moving to admin 2 years ago

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I work there as well

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Bad idea.

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Is it completely disrespectful of her to bring the negotiated salary back to the current owner and give him the opportunity to match it given the opportunity is fairly personal?

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Why would she have to say where the new job offer came from? Giving a current employer a chance to counteroffer is perfectly acceptable.