be leaving. Just like it is extremely petty for a college coach to be angry at his players for transferring to a school they feel will be a better fit for them and then the coach moves to another coaching job that next season.

In the end you have to do what's better for you and your family. If your boss is mad at you for leaving, that's his problem. Although I would be honest and tell him why I'm leaving as long as it's not inflammatory. If it's something critical enough that it would burn bridges, I probably wouldn't want to go back to that employer anyway. I think if it's salary based, it's completely fair to let your current employer try to beat your new job offer. If they can't, then they have to understand.