I'd be wanting at least $150K, assuming the work-hours are about the same. Might settle for a little less, particularly if the job looks much better than the old job, but she almost certainly won't be offered more than she asks for, so you gotta aim high.
You both should look at backdoor Roth IRAs - the difficult thing to deal with will be if she has any traditional IRA money out there. Don't rollover her 401K if you want to do this.
Also +1 to asking for a 401K.