That's my question. Once a deal is made, it can't be changed. What I don't know is how a front- or back-loaded deal counts for tax purposes. Is it averaged? Or, as long as it's a deal made in good faith (e.g., a lot of money up front, then less for final years, or the reverse--an escalating one, with a lot of deferred money), whether that is simply counted year by year as is, or averaged. I believe ANY non-standard deal that's made specifically to get around the tax would not be allowed (that is, these would be determined on a case by case basis). Anyone know?