And at least the 2011 wsop also counts for that bet (maybe the 2012 too). I don't know why would anyone ever make that bet...
There's some speculation (probably not accurate, but whatever) that since Lederer derives a whole hell of a lot of his income from Full Tilt this is as much a business expense as it is a serious bet.
Pretty sure his bracelets from last year don't count and bracelets at the WSOP-E only count for a push, not a win.
Also, Lederer's is probably the biggest bet but it's not the only one Ivey stands to collect on. I'm pretty sure I read he's got one with Tom Dwan. It's a push if they both win a bracelet (WSOP-E counts for this one) so he's freerolling for what's likely a big sum in that one now. There's almost certainly other bets out there too.
Edit: been reading a bit more, sounds like his long-standing $200K per bracelet bet is still on with Negreanu. Best part of all though, IMO? Apparently after winning the final hand he's turned around and asked
"So how much is first place worth anyway?"