Yes, lowering the CBT number is the advantage for the owners. I think it is a bigger owner advantage than a player advantage. Do you really think Bregman getting $2M a year for 10 years AFTER he makes hundreds of millions of dollars in his career, makes that big a difference to him if he has to pay 5% taxes on that $2M yearly? Even if the state tax is 10%. Do you rally think saving $200,000 on state tax, years after he retires after earning $300M in his career is the difference maker? If state tax was such a big deal why doesn’t anyone sign in California? Why not Texas from the start. Do you really believe all these players are going to move to states without a state income tax to save a few hundred thousand dollars a year after then already made $300M plus? I don’t. The deferred money is used as an owners tool, not a players tool, IMO. Lowering hr CBT is a huge advantage for owners. And it also allows players and agents to inflate the contract value.