That one I know (well, pretty sure). If a guy is on the 40-man roster at any point in the year, the team owes tax on the full annual average. (That's why they couldn't bring Rusney up for a brief look.)
(Hmm. I should revise that. I don't in fact know that. I'm just thinking of the nightmarish calculations by teams and the league that would result if it weren't this simple, and assuming those who drafted the CBA thought of those as well.)
Last edited by jad; 03-06-2020 at 11:47 AM.
the full year aav is added to the payroll for tax purposes the second Rusney is added to the 40 man.
other names i have posted under: none