It's too early to really speculate because in a worst case scenario the Jays will be rebuilding in two years, and in a best case, they would have made the playoffs in 2015 and 2016 and will be increasing payroll to match revenue. Until we know how the team performs over the next two years, we can't really say whether this is good or bad. I do agree that backloading in general is not a smart idea, as there are too many variables involved in being able to determine whether the contract will be an albatross or not when it really gets large, but at this point AA only cares about the next two years, and will worry about Martin as a $20M player when that time comes.