this. The buyout of $4 million was "paid" to Manny and Manny cuts the check to Temple. The employment contract is between two parties...Manny and Temple. This is counted as compensation to Manny. The mechanics do not have to be him writing a personal check. These are all secured wire transfers and can come directly from the university. The attached documents just show that it was counted against Manny as comp in that disclosure. That leaves $5.5 million unaccounted for. If the reports his "on paper" compensation was $3.1 million, the remaining $2.4 million would be a combination of a standard front loading of certain compensation for relocation/related expenses and the supplemental compensation package.The thing to remember is "base salary" for head football coaches at the P5 level is generally low in comparison to total compensation. The base salary rarely exceeds $500k to $600k. This is used to determine standard employee benefits he would receive like retirement plan contributions, vacation allowances, and life/disability insurance coverage. Current federal law limits this amount to be considered for benefits to something like $270k but one of the accountants on here can confirm the exact amount. The bulk of what he gets paid goes in the supplemental bucket and consists of compensation to satisfy the media/apparel contracts and for use of his NLI as well as to retain the rights to any camps to advertise as a camp in the university's name (versus in the coach's name which he would retain all proceeds of). Supplemental compensation would include the bonuses paid for wins, graduation rates, recruiting rankings, bowl game appearances, etc.
