It's a pretty common theme for always backloading deals or keeping it flat if possible, time value of money, etc., but wouldn't there possibly be some incentive to frontload a deal with Tanaka? Quick thoughts: - A declining salary allows us to pay some of the huge bucks for his first year or two and being able to spend more in future offseasons, having him at a relatively affordable per year salary when we're actually competing. I think we have the space to do this if we want to considering us penny pinching other moves. - I presume a frontloaded deal would be preferable for Tanaka. Who wouldn't like to get paid more and sooner? - If a frontloaded deal is preferable for Tanaka, it might help in deterring the Yankees if they are still concerned with the tax. - If it gets to a point where he's an albatross later in the deal, you're going to have to pick up almost all of what he's owed anyways when trying to trade him. - I don't know, there's just something appealing to me about having him at something like 14 million per year when we're ready to go all out on spending, and are hopefully starting to consistently win, instead of continually paying him 22+ a year (or more if backloaded). I feel like we'd be in a position to utilize this to our advantage considering a chunk of the other teams involved are already operating near their limits (i'm assuming we aren't).