So they sign players to contracts that defer payment of a big chunk of the player's salary.

FORBES: Too Much to Lose

The doctors could even elect to volunteer now and defer payment until they needed extra income in retirement.

FORBES: The Doctors' Deductions

He called on big vendors and asked to defer payment on more stock until he could raise fresh capital.

FORBES: Street Smarts

If a person receives a qualifying rollover distribution prior to his death, he may within 60 days under Section 402(a)(5) roll this over into an IRA and thereby defer payment of taxes on said distribution.

FORBES: Two Grave FINRA Arbitrations Involving Deceased Customers

So if you are hoping to defer a payment, do not do it with a cheque.

BBC: NEWS | Programmes | Moneybox | Post-dated cheques: A popular myth?

One of the options floated was allowing people to defer the payment until after they die, prompting the Tories to dub it a death tax.

BBC: Elderly care: The other options

They could be permitted to defer its payment, but if it were for more than a couple of years it would be a good indication they should be wound down.

ECONOMIST: Bank bonuses

The idea is that in exchange for getting to defer or cut regular taxes you must make a partial payment now via the AMT.

FORBES: Poof! A Tax Credit