re: 680 million of Ohtani’s 700 mill contract is deferred until it’s over.

quote:

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for CBT purposes

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Got it. The Forbes article mentioned that the rate of inflation actually determines the "hit" the Dodgers will take on this, which is interesting in its own right.

as for the deferred comp rule itself, I am not picking on the Dodgers here as all teams do it, but its just seems a disingenuous work around of the luxury tax rules MLB put in place, and MLB seems perfectly fine with that.