The reason being there aren't many teams that can front load the contracts like Leafs can.
Below is the breakdown
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Nylander can invest 10 million for a meagre return of 2% for the year on July 1st as a lumpsum instead of waiting months to do it. Then next year on July 1st he can re-invest 20 million with a span of 12 months - compound it and see how sweet it is compared to getting paid 11.5 over the course of the playing year.
The whole idea of giving out fully front loaded contract is to lower the AAV;
For comparison look at Pasta's contract structure
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How is it that we gave Nylander not only the fully front loaded contract but also full NMC and did not get anything in return in terms of AAV. I just don't understand why does Shanahan keep screwing the pooch so bad
EDIT (adding more info): Here is a signing bonus primer
Same applies when you consider the Canada-Sweden tax treaty
www.treaty-accord.gc.ca