"Under MLB's collective bargaining agreement, deferred money in player contracts 'must be fully funded by the Club, in an amount equal to the present value of the total deferred compensation obligation, [within two years of when] the deferred compensation is earned.'"
"From 2026 until the end of the contract, the Dodgers will have to pay Ohtani his $2 million salary, plus show the league they have another $46 million set aside in, let's say, an escrow account (or some other financial instrument) that will theoretically be worth the full $68 million deferral payment when it comes due."
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