So I was looking at Heyward's contract on Cot's, because I was wondering if an agreed opt out with a restructured deal would help out for luxury tax purposes (it's probably not kosher anyways, but it doesn't matter anyways I thought it was front loaded but year 1 was the lowest so a redone contract would be a higher tax number) but, here's the kicker to trigger the opt out he needed 550 plate appearance this year... which didn't happen.