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CBA Explained: Contract variability

This week we are taking a look at contract variability which is essentially the amount that salary can vary from one year to the next within a player’s contract. Previously, only the 100 Percent Rule existed, which essentially states that salary can’t vary by more than 50% of the lesser salary in the first two years of the contract. Now the summary of terms states: “For multi-year SPCs that are “Front-Loaded Contracts,” i.e., where the average of the Player Salary and Bonuses in the first one-half of the contract is greater than the AA over the full term of the …