Teams don't like front loaded contracts. For the most part, they want to hang on to cash as long as they can for interest purposes, etc. Even with other contracts coming up, they can always pay the money aside if they know they have it in the early years and will be tighter in later years. Players don't like back loaded contracts. For the most part, they want to get the cash as soon as they can for interest purposes, etc. The real negotiations will be over the present value of the contract. The only ones who really prefer the backloaded contract are the agents, because for a given present value, a backloaded contract sounds more impressive, since the total dollars and length of the contract are what are reported in the media. Younger players like backloaded contracts because they head into their next contract coming off as high a salary figure as possible, thus raising arbitration figures or expected salary rates for the next deal. For an older player, I'm not sure it is as big of a deal.