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[Johnston] The cap hit on the Hurricanes Seth Jarvis extension comes in at $7.42M because of the deferred salary component, per sources. The $63.2M, eight-year contract would have carried a $7.9M AAV if all of the money was spread over those eight years.
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eh_toque is in Johnston
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It's written into the CBA. Only 1 player has done this previously (Shane Doan) since the benefit to the player is virtually null.

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2 months ago