How Shohei Ohtani's unusual deferred contract actually works - ESPN
As the first details of Shohei Ohtani's deal began to drip out over the weekend, the initial response in some rival front offices was fury. Though the exact numbers weren't yet known, it was clear that much of the $700 million that L.A. agreed to pay Ohtani would be deferred. Executives across baseball hypothesized that the Los Angeles Dodgers might have skirted payroll rules with the unusual structure of the contract.


