This loophole is going to kill teams. Broussard just posted an article explaining how if someone offers Lin a deal that's backloaded to include $10 million+ in the last two years (of 4), they probably can't match because they'll pretty much be at the luxury tax after four players. So if a team goes $5, $5, $10, $10, or something, they'd get Lin for 4 years, $30 million. Whether or not he's worth it is a different question, but I would imagine a lot of teams taking advantage of it.