Dodgers Raised Their Offer To Shohei Ohtani In Final 24 Hours To Complete Richest Deal in Sports History: Sources
Briefly

Ohtani deal with Dodgers, per source, includes 'unprecedented' deferrals - the majority of his salary. The deferrals were Ohtani's idea to ease the Dodgers' luxury-tax and cash flow burdens to give the team the flexibility needs to be as competitive as possible, the source said.
Shohei Ohtani's contract has significant deferrals that include most of his salary - an idea, a source said, that was Ohtani's. In deferring the money, it reduces the cost of the competitive-balance-tax hit and will allow the Dodgers to build a better team around him.
Read at Dodgers Nation
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