Highly doubt that and if it is go to 8/160 to lessen the LT hit and front load it. Who cares if we’re paying him $10 mil a year 5+ years from now unless there's some mlb rule/tax implication i'm overlooking (which i don't think bc it's all based on AAV anyway), there's no good reason to frontload when you can backload. money now >>>>>> money later you would front load as an incentive to a player to take a lower over AAV to protect you from the tax hit. He gets more money sooner, which has more value, while you avoid tax hit.