Cash in pocket, he's getting $15MM this year from his signing bonus, then, over the 7years, he's getting the same amount, which is the $35MMper year he was due from 2019-21. His Cbt hit this year is 28.7MM. So ... could the Nats offer him something that takes the "$35MM" for 2021, add say another $25 million, and sign a 3 year deal for 2021-23, lower the cbt hit, and maybe structure it so he gets an extra 10 million over his 15 for the next 6 years? The math isn't quite right, but some sort of similar structure?
I think the cash money stream would be 6x$25 = $150, vs. a cash stream of 8x$15=$120, so you could see how Scherzer might like it. If he wants just $15 a year, you structure it so it all comes later.. For the Nats, would the CBT hit become $20MM a year for 2021-23, rather than $28.7 for this year?
Does somebody know the rules for restrutures that wipe a year out of a long term deaal and extend?