So looking at this not-very-closely and agreeing that it's not my money so what does it matter . . . .It was right above
The repeater tax looks to be an additional dollar for every dollar of salary in each bucket. The Cs are going to be way over the repeater line in 2027-28. Just by way of example, his salary on an 8% increasing extension will be $8.3M. If the Cs had done the opposite: 8% decreasing extension, his salary in 2027-28 would be $6.7M, so structuring the salary as decreasing would increase the current year's salary tax but save approximately $1.6M of repeater tax in 2027-28. Which is not a lot compared to what BOS is going to pay but it's probably akin to Mike Gorman's old salary.
But as I said upthread, this is likely an intellectual exercise that only amuses me so don't want to belabor the point.