Frank Vatrano’s three-year, $18 million contract extension with the Anaheim Ducks on Sunday highlighted a little-known salary deferral device in the NHL Collective Bargaining Agreement. Vatrano will be paid $3 million per season through the 2027-28 campaign, with the remaining $9 million paid out over 10 years starting in 2035.
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By 2035, Vatrano can move out of California and avoid the state’s high income tax. The Ducks, meanwhile, benefit because Vatrano’s extension will only cost $4.57 million against the cap instead of the $6 million annual average value for which they’d normally be on the hook.
This salary deferral tool is one of many CBA rules, standards and parameters that fans
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