What does it mean if a contract is described as "front-loaded"?

When a contract is described as "front-loaded," it means that the majority of a player's salary is paid in the earlier years of the contract. This structure can provide several advantages for both the player and the team. For the player, receiving a larger portion of their salary upfront can offer immediate financial security. For the team, it can help minimize the salary cap hit in later years, especially if a player’s performance diminishes or if they are no longer part of the team's long-term plans. Front-loading can also allow teams to get the most value out of their investment during the player’s peak performance years.

The other options involve aspects of contract design that are different from the concept of front-loading. Performance incentives or tiered salary structures tied to future years would not align with the idea of front-loading, which specifically emphasizes heavy payouts at the start of the contract. High salaries in the later years or a strategy to gradually lower spending over time do not capture the essence of upfront payments that characterize a front-loaded contract.