The way this works now is that it gets spread out with roster bonuses as several have said. What is particularly interesting is the way these roster bonuses work. By definition they cannot be guaranteed since they require the player to be on the roster on a certain date. Usually March 1 but not always. So what teams and agents came up with was the "non-exercise clause" which says if a roster bonus is not exercised then a one-time payment equal to the roster bonus is paid. This in effect guarantees the roster bonus/es.
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2007 - $2.0 + base salary
2008 - $2.0 + $1.875 + base salary
2009 - $2.0 + $1.875 + base salary
2010 - $2.0 + $1.875 + base salary
2011 - $2.0 + $1.875 + base salary
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Probably close but the salaries are not right. I believe there are clauses in the CBA which may require the escalation of salaries througout the life of a contract. This is one of several reasons that restructuring helps since you can then restart the salary lower as it is technically a new contract. In your example he probably has, like Tripp said, a 8mil SB and then several 2-4mil RBs. He probably has at least one season with no RB since the Skins generally have not explicitly laid all the guarneteed money out over every year of a contract before. I don't know why they do that but it probably has something to do with their projected teams salaries compared to the projected cap down the line. IE: if they know they already have a bunch of money tied up in 2009 then they might try to not have a RB for that year in his contract.