Storyteller

The CBA says that 25% of a total contract can be given as a "signing bonus" up front. However, in regards to team salary counting against the cap, the bonus is pro-rated across the length of the deal.

For example, in Miller's case, if his contract is for $52 million for 6 years, he will probably count against the cap thusly:
1st year - $6.933 million
2nd year - $7.627 million
3rd year - $8.320 million
4th year - $9.013 million
5th year - $9.707 million
6th year - $10.400 million

However, these are not the actual amounts that he'll be paid. He'll get that big chunk of money in the first year because of the bonus and then he'll get less money than these amounts each remaining year. So, his actual payments might look more like this:
1st year - $20.000 million
2nd year - $5.333 million
3rd year - $5.867 million
4th year - $6.400 million
5th year - $6.933 million
6th year - $7.467 million


(Note: this assumes that there is no player option. If there is, the bonus would only be pro-rated against the years before the player option instead of being pro-rated against all 6 years)


Here's what I don't understand, though. Brand's offer from Miami is the maximum allowable under the CBA. But he also has a trade kicker? I thought that a trade kicker could only take a contract up to the maximum and in no way could a trade kicker cause a player's salary to exceed the maximum. Am I wrong on this? Or can anyone explain it to me? Thanks.