Quote:
Originally Posted by Jason14h
But you are paying more CBT is the earlier years - When you are trying to win
No team wants to front load contracts
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No you're paying the same amount of CBT in the early years. Both of the contracts I suggested have the same average annual value for CBT purposes.
You're paying Vlad more of his money earlier (and you might even get a bit of a discount for that) but the CBT is based on average annual value not cash paid in that year.
How it helps is because you're paying less cash than the AAV in later years it'll be easier to move the contract, becauae there are quite a few mlb teams that care more about cash than luxury tax considerations.