That was my point. Although your suggestion also works (just give them $$$ in the trade to increase his value). I don't know how that works v. the luxury tax. In my scenario, if you signed him for 8 years $180M, the AAV for luxury tax is $22.5M annually. If you paid him $100M in the first 2 years, then traded him - would the team receiving him have to pay him 6 years $80M in real money ($13.3M AAV), but would $22.5M go against their luxury tax calcs? I never thought that far down the line.