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The team regularly discussed investing deferred money from long-term player contracts in Madoff accounts.
Swiss law obliged Fifa only to pay the deferred money within five years.
Moorad said the sticking point is deferred money, including $25 million that would be paid from 2001-2025.
After making $2.7 million last year, Alomar was initially offered a package worth nearly $8 million over three years, but it included deferred money.
Scott Boras, Harper's agent, had negotiated huge contracts with the Nats for pitchers Scherzer and Stephen Strasburg that included deferred money.
When the Mets negotiated their larger contracts with star players — complex deals with signing bonuses and performance incentives — they sometimes adopted the strategy of placing deferred money owed the players with Mr. Madoff's investment firm.
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The contract also defers money from his salary each year, ranging from $3 million to $5 million, for a total of $36 million.
Rodriguez's communication with Henry could signal a willingness to defer money in his contract to lessen the immediate financial burden on the Red Sox.
But the baseball official, who spoke on condition of anonymity, said the unresolved issues were structural, centering on whether Sheffield would defer money.
The first year Rodriguez will not defer money is 2008, when almost all of the Yankees' long-term contracts will have expired.
Jim Carver, president of the Nassau County P.B.A., said: "Any time you give back or defer money, you can't call it a good deal.
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