Regardless of how much the Seahawks are offering quarterback Russell Wilson on an annual basis, the question of how it will be paid out continues to be a major impediment.

Ian Rapoport of NFL Media, confirming Saturday’s PFT item pointing out that the Seahawks had moved to $21 million per year, reports that the biggest issue at this point is “cash up front and guarantees.”

It’s believed that Wilson, whose agent has in recent years has exclusively represented baseball players, wants a significant portion of the contract to be fully guaranteed.