Re: [情報] Betts合約中的115M是延後支付

※ 引述《pneumo (超☆冒險蓋)》之銘言：
: 來源: Ken Rosenthal推特
: 網址: https://twitter.com/Ken_Rosenthal/status/1286081201963503616
: "More on Betts contract with Dodgers, per source: $115M of $365 million is
: deferred. Deal does not include opt-outs or a no-trade clause. But if Betts: is traded, deferrals in subsequent years will be converted into present-day: dollars, creating greater financial value."
: 「更多有關Betts的合約消息，消息來源指出：3億6500萬鎂裡的1億1500萬鎂是延遲支付: 的。合約裡沒有跳出合約選擇權或是不可交易的條款。但是若是Betts被交易的話，延遲支
: 付的部分會在接下來的年度轉換成當時的薪水，可創造更多財務上的價值。」

https://www.si.com/mlb/2020/07/24/mookie-betts-dodgers-contract-2044-deferrals

His deal includes $115 million in deferred payments. If he is traded, though,the deferrals would be eliminated and the money would be due in each season
the contract covers. He does not have a no-trade provision.

His deal calls for $8 million to be deferred each year from 2021-25, $10
million in both 2026 and 2027, and $11 million in each of the last five
seasons, The money is payable each July 1 from 2033-44: $8 million for the
first five payments, $10 million for the next two and $11 million for the
final five.

有115M是延後到2033年才開始付，但如果被交易則延後付款取消，按實際約定的球季
年份支付。

至於是不是真的會「creating greater financial value」可能難講。一方面早12年領到115M絕對比晚12年領到115M來得值錢（通膨以及時間成本等），但另一方面如果延後付款，這115M不一定會被課到加州的高稅率，而應該會取決於屆時Betts居住地所在的州（如果延後付款取消，則115M會有一半以上適用於加州的高稅率）。

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在加州「工作」拿到的薪水就需要繳加州的所得稅，所以如果沒有延後支付的話，在加州 比賽拿到的薪水就需要繳加州稅，所以115M如果沒有延後支付，那至少一半以上的比賽都 會是在加州（主場一半＋部分加州客場）