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Originally Posted by JerryUnderscore
I believe the most recent CBA put in a stipulation that actual salary can only deviate by 5% from the AAV. This was designed as a way to keep GM's from signing front loaded contracts.
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Front-loaded contracts are still allowed, but there is a limit on how much the salaries can drop off in later years:
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50.7 Variability Rules for Multi-Year SPCs.
(a) For all "Front-Loaded SPCs" (as defined below), the difference between the stated Player Salary and Bonuses in any immediately adjacent League Years of that SPC cannot exceed thirty-five (35) percent of the stated Player Salary and Bonuses of the first League Year of such Front-Loaded SPC. Additionally, under no circumstances may the stated Player Salary and Bonuses in any League Year of a Front-Loaded SPC be less than fifty (50) percent of the highest stated Player Salary and Bonuses in a League Year of that same Front-Loaded SPC.
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