this post was submitted on 21 Oct 2023
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A four year deal through the age 37 season would avoid the A 38 rule, which puts back end money up front on the salary cap.
If the goal is to construct the best contract once that amount is agreed to, a four year declining makes the most sense. Increasing contracts will be off set by the cap going up at a higher rate than YOY raises. But, Klay being on a declining could open up a window in 25-26. Not for cap room like when they added KD, but opening up an exemption / dropping out of the super-tax, and still having Bird rights for FA's.