I assume there's no retirement provision, if not then I'd like to buy out.
OF Willingham, Josh, $5m (2016)
$11m hit in 2015
No retirement provision, but here is the amount of his buyout.
Release him first at the present rate of 75/50/25.
2015: $5.0m x .75 = $3.75m rounded up to $4.0m
2016: $5.0m x .50 = $2.50m
Then multiply the total by 1.1%.
$4.0m + $2.5m = $6.5m x 1.1% = $7.15 (but it has to rounded up to nearest $0.5m)
Here is what you pay in 2015 for his contract buyout = $7.5m in 2015