I believe the exact opposite. Mauer should be getting ~$30m right now with his contract tapering to ~$15m at the end of the deal. That way the Twins have the most flexibility to field a competitive team during his entire career, not just parts of it. When the Twins are getting the most production from him, they need less players to complement him and can afford to pay him a larger portion of the salary. The end of that contract is going to be an albatross to the team's financials. Deferred money only compounds the problem. Except that, currently Mauer's contract would eat up 23-25% of payroll (assuming a $90-100 million payroll), while by the last couple of years of the contract one would expect payrolls in general to have risen at a rate comparable to what they have over the past half decade, so Mauer's pay would, over time, account for a smaller percentage of the total nut. Of course, this assumes that at some point the Pohlads start giving Ryan more money every year to spend on players instead of less every year. I guess I see pros and cons to both front-loading and back-loading long term contracts. In Mauer's case, I'm fine with a level contract that overpays him a bit in the first year or two when Target Field was brand new and attendance was expected to be high, regardless of how good the team was. By the end of his contract, he probably will no longer be worthy of megastar salary, but then by 2018, I'm not sure $23 million will be still reflect the going rate for a megastar. There are negatives to each way of doing it but payrolls aren't going to jump that much in the 6-7 years it takes for Mauer to finish out his contract. We'll probably see a swing of $4-5m but that's still considerably less than the $7-8m in differential I'm talking about by front-loading the contract. With the inevitable decreasing attendance as the new stadium smell wears off, the Twins are going to have a hell of a time competing with a 35 year old Joe Mauer consuming $24m while producing a .750 OPS. When he's an .850-.900 OPS player at catcher, he plays close to the level of his $24m contract. When he's a .750 OPS player manning first base and DH, that $24m is going to hurt the team.