Selon Chris Johnston et Bob McKenzie, c'est légal depuis 2005.
Et comme dans le cas d'Ohtani, pourrait sauver beaucoup de $$$ en taxes pour les joueurs.
It’s a legal (within the NHL CBA) maneuver that can be used ostensibly to help a player with tax considerations, but the too-complicated-for-me-calculation explanation is that it can also work to reduce the AAV.
A player in a high tax jurisdiction, for example, could defer significant amounts of money beyond the playing term of the contract and if, after he stops playing, he moves to a lower-tax jurisdiction, there are significant tax savings on the deferred monies.