The Arrieta contract is fascinating. It breaks down as:
2018: $30M guaranteed
2019: $25M guaranteed
After the 2019 season, Arrieta can either opt in for:
2020: $20M guaranteed
However, if Arrieta opts out, the Phils can counter the opt out by invoking the following 2 year team option:
2020: $20M guaranteed
2021: $20M guaranteed
Both option years go up to $30M based on innings pitched and CYA finishes.
This is the first time I have seen a contract give a player an opt out, but then also give the team a way to counter the opt out...almost completely nullifying the purpose of the opt out.