Padres to sign Eric Hosmer

This seemed like a big deal because of the length and the final number, but what really  jumped out at me was this; Hosmer's deal is worth $144 million -- $20 million per year the first five seasons and $13 million each of the final three,

from mlb.com
https://www.mlb.com/news/padres-to-sign-eric-hosmer/c-266674754

Sources: Padres, Hosmer agree to 8-year deal

Feb. 2nd, 2018

PEORIA, Ariz. -- After an offseason filled with slow-churning drama, the Padres have landed their top target -- and one of the top targets on the entire market. Eric Hosmer is headed to San Diego, multiple sources confirmed late Saturday night. The 28-year-old first baseman has agreed to an eight-year contract that includes an opt-out after the fifth year, MLB.com's Jon Paul Morosi reports.
The club has not confirmed the deal, which was first reported by the San Diego Union-Tribune. It is pending a physical. According to multiple reports, Hosmer's deal is worth $144 million -- $20 million per year the first five seasons and $13 million each of the final three, along with a $5 million signing bonus -- making it the largest contract in franchise history. Hosmer will have a full no-trade clause for the first three seasons, along with limited trade protection after that.
AJ Cassavell covers the Padres for MLB.com. Follow him on Twitter @ajcassavell.

A decline in the out years rather than a perpetually rising salary over the life of the contract. Myabe there have been others like this that I've missed or maybe clubs are looking more at "aging curves" hen doling out these mega-deals.