If you have kids in schools and mortgage on the house, and you don't have much ambitions to advance your career, and the new company is stable, I would suggest you consider accepting the offer.
Still, if your current job is safe, at least through end of the year, and layoff package is good, and you are in a big city, your are not in a rush to accept this offer.
Do you have any idea where have your laid-off colleagues found jobs? Is it easy or hard for them to find jobs?
The bottom line is, if the job market in your area is bad, for people in your profession, you'd better grab a safe place and get rid of the uncertainty.
