deferrals

Ohtani’s historic deferrals have kept the team’s actual payroll levels flexible, and seemingly made club executives more willing to pay luxury tax penalties long-term.

The Internal Revenue Service uses it for some livestock-related tax deferrals, while the U.S.

The High Court ruled that funds to yeshivot whose students qualify for conscription since 1 July 2023 when a previous law on deferrals expired but who have not yet enlisted, will be frozen.

By that time, Ohtani could have returned to Japan or moved elsewhere outside California, where he might not be liable for state taxes on the deferrals.

Moves such as these are what Ohtani had in mind when he agreed to the unprecedented deferrals.