Quote:
Originally Posted by bizaro86
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.
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1. Nope - CBT is based on the current/real day value. Not average.
2. No - It doesnt help to pay less later. Its way worse
3. A team can just cover a portion of the salary in later years if they need to move the contract.
Paying more up front makes zero sense for a team. Players want that. No team in history of any sport has wanted to pay more up front.
There is zero benefit to front loading a contract in baseball. There is a reason every team is starting to backload contracts - the Dodgers arent idiots