For purposed of the luxury tax, it is the average annual salary of the deal... which would still be up there.
To work this correctly, first we would have to execute Scott Boras, because he would NEVER consider this.
Sign Robbie to a 1 year deal for 2014 at a lesser rate with a gentlemen's agreement to have a higher salary in an extention for 2015 and beyond.
which is the reason Boras would not go for it... He's certainly no Gentlemen. He's a greedy SOB