I'm very interested to see how much is deferred and what the CBT tax hit is on an annual basis. You can rightfully argue that the Cubs were right to not match or exceed $700m offer (and who knows maybe they did but he just chose the Dodgers lol), but if its only like a $30m annual cap hit can you really say "the Cubs wouldnt have been able to compete with that contract on the books?". Then it becomes a matter of the Cubs simply not wanting to spend all that money on a baseball player even if laid out over 20+ years. Which again, I'm not necessarily criticizing the Cubs for, just pointing it out.