The important date in the US is the earlier of date of first use in commerce or registration. You can see both in the TESS system.
The fact that you have a domain that conflicts with someone else's TM doesn't necessarily mean you've infringed. For example, there are several companies that use the name "Imperial" in different classes of trade. Imperial Jade is a cologne. Imperial Margarine goes on bread. Imperial.com has nothing to do with either of these marks.
As long as you're not using the domain to compete with or confuse the TM holder's customers, you have a reasonable chance of defending your domain.
For example i have a company called "FSPI Group" i have the domain fspigroup.com, My company deals with 19 markets and is legally trademarked and officially regesterd with companies house UK & Ireland.
I happen to know of a FSPI Group that exists and they have the domain fspigroup.net however what there FSPI translates in an akrinam is very differant to what it implies to my company.
Tell your friend to hang in there and if they have oferd to pay him $20 or so to transfer the domain NOT TO DO IT.
That domain name belongs to him and him alone that company should expect to pay up to $10,000 for that domain if they want it, and remember your friend is in a great position as it was the company that aproached him and not the other way.
Hope it helped.
Keep the peace