FOX Sports' Jon Paul Morosi reports that David Price's new one-year, $10.1125 million contract with the Rays includes $4 million in deferred salary payable in 2014.
The two sides agreed to the deal on New Year's Eve. Motivated by the top federal income tax rate increasing on January 1, Price received an immediate $5 million signing bonus while his base salary for 2013 checks in at just $1 million. If Price is traded next winter, the Rays have set themselves up for the acquiring team to potentially be responsible for the $4 million deferred payment. The 27-year-old left-hander is currently under team control through 2015, but as his salary continues to rise through the arbitration process, a trade might become a serious consideration.