[LeBrun] Frank Vatrano’s 3-year, $18M extension is an interesting one. He will get paid $3M a year in base salary but then $9M in deferred salary. (continued in text)

Starting 10 years from now in 2035, will make $900,000 a year for 10 years, and his plan is to live outside of California (and its tax system) at that point in retirement. Ducks, meanwhile, benefit with deferred payments by having $4.57M AAV (instead of $6M AAV) on the deal. Creative way for both the team and player to make it work. And perhaps show other players in future way to stick-handle around California tax issue.