March 8th is the deadline for teams to designate a franchise or transition tag.
Related: Projected 2022 Tag Values

Orlando Brown Jr. (OT, KC)

• Has been offered a $16.5M tag by the Chiefs
• Was acquired for a 1st, 3rd, & 4th (while also getting a 2nd & 6th)
• Projects to a 5 year, $116.5M historic extension

Davante Adams (WR, GB)

• Should be offered a $20.145M franchise tag (120% of his 2021 cap hit)
• Packers are trying to avoid the tag, as they simply do not have the cap space to take it on
• Aaron Rodgers’ March 8th deadline isn’t an accident, it’s the end of the tag window. He goes I go situation
• Projects to a 5 year, $129M extension in our system, easily the largest total value for any WR in history (Calvin Johnson, $113.45M)
• Adams is looking to surpass Julio Jones’ $64M of fully guarantee at signing

Chris Godwin (WR, TB)

• May be offered a 2nd tag at $19.18M
• Won’t be available all offseason, projects to return right at Week 1 (torn ACL/MCL)
• Bucs smelling blood in a weak division? Band-aid QB with tons of weapons?
• Projects to a 5 year, $103M extension (but might need to prove health?)

Mike Williams (WR, LAC)

• Should be offered an $18.5M tag by the Chargers
• Likely to play on it? (Feels Godwin-y)
• Projects to a 5 year, $90M extension
• LAC has the cap space to structure this as a “double-tag” extension with value in years 3-5 if they so choose.

Mike Gesicki (TE, MIA)

• Will be offered an $11M tag by the Dolphins
• Could argue that he’s a WR based on his formation numbers, but not likely ($7.5M difference)
• Miami probably extends him, I would not. I believe the $11M tender is both fair and good business for a team with a lack of identity right now.
• Projects to 4 years, $44M (same value as the tag)

Dalton Schultz (TE, DAL)

• Should be offered an $11M tag by the Cowboys
• Blake Jarwin’s injury status secures his spot
• Projects to a 4 yr, $50M+ extension

Harold Landry (LB, TEN)

• Should be offered an $18.5M tag by the Titans
• TEN will need to restructure a few contracts to fit this in
• Strong candidate to play on the tag
• Projects to a 4 year, $68M contract (Shaq Barrett-y)

Jessie Bates (S, CIN)

• Will be offered a $13M tag by the Bengals
• Bengals possess around $49M of cap space
• Projects to a 5 year, $74M+ extension
• Probably plays on the tag, while Cincy focuses cash on the OL?

James Conner/Chase Edmonds (RB, ARI)

• Arizona wants to keep both RBs, Transition Tag for one?
• Keim has shown he’ll do this with Kenyan Drake
• Is keeping one at $8.5M(ish) too expensive from a cap perspective?
• I’d rather see them sign both at $5M-$6M multi-year extensions, with cap flexibility built in.

What if the MLB had a maximum salary structure similar to the NBA? One where players could only earn up to a percentage of the current CBT threshold, based on how many years of service they had in the league at the time. What would those contracts look like and subsequently how much could those players earn over the life of those contracts? We will take a look at three instances, Gerritt Cole (NYY), Juan Soto (WAS) and Max Scherzer (NYM), to see what their earnings could be under such a structure.

NBA Maximum Salaries 101

First, we have to look at how the NBA structures their maximum contracts. In short, a percentage of the current salary cap becomes the contract’s initial salary. There are three tiers based on years of experience. Using the current 2021-22 NBA cap maximum the following are the designated maximum salaries an NBA player could sign for based on their experience in the league.

Calculating a Maximum Contract’s First Salary
(2021-22 NBA Cap = $112,414,000)

25% of Cap (0-6 years of experience) = $28,103,500
30% of Cap (7-9 years of experience) = $33,724,260
35% of Cap (10+ years of experience) = $39,344,970

Length of Maximum Contracts
If a player signs a maximum contract with their current franchise, the contract can be up to 5 years long. If that player signs a maximum contract with a new franchise, the maximum length is 4 years.

Maximum Contract Salary Structure
Once the first year salary is determined using the above breakdown, the following salaries go up by a determined percent increase. If the maximum contract was signed with a player’s current franchise, salaries will increase based on 8% of the initial salary (always). If the maximum contract was signed with a new franchise, future salaries will increase  based on 5% of the initial salary (always).

Applying A Maximum Structure to MLB

Now, let’s assume what a maximum salary structure could look like in MLB using the current and proposed CBT thresholds from the recent negotiations. Adjusted for a larger roster in MLB, we’ve determined the tiers to be 12% for 0-6 years of experience, 16% for 7-9 years of experience and 20% for 10+ years of experience.

We will also assume the same maximum years for the length of contracts to be signed, but will adjust the percent increase for salaries from 8% and 5% down to 5% and 2% respectively to account for the adjustment of the percentage of the CBT ($210M) compared to the NBA cap ($112M).

Types of MLB Maximum Contracts
We’ve developed three maximum contract options for each scenario below:

1. Soft Max: Maximum starting salary based on CBT percentage for designated years of service with decreasing salaries of 2% or 5% based on first year salary.
2. Flat Max: Maximum starting salary with 0% raises keeping the salaries flat.
3. Hard Max: Maximum starting salary based on CBT percentage for designated years of service with increasing salaries of 2% or 5% based on first year salary.

Now let’s apply these hypothetical maximum salaries to Gerrit Cole’s situation when he signed as a free agent with the New York Yankees in 2020, Juan Soto who is currently under contract control with the Washington Nationals and was reportedly offered a 13 year, $350 million contract and recent free agent signee Max Schrezer who signed a 3 year $130 million contract with the New York Mets.

Example #1: Gerrit Cole

Gerritt Cole signed a 9 year, $324 million contract (AAV of $36 million) with the New York Yankees during the 2020 offseason. At that time Cole signed, he had 6 years of service time.

So let’s assume the New York Yankees offered Cole a maximum 4 year contract under the NBA free agent structure. Cole’s starting salary would have been $24,960,000 based on 12% of the $208 million CBT. NBA free agents signing with a new team see future salaries increase based on 2% of the first salary, so Cole would earn $499,200 extra each year of the contract. So Gerrit Cole’s projected “maximum” contract options with the Yankees would have looked like:

4-year Maximum Free Agent Contracts starting in 2020.

Salary increase and decrease based on 2% of first year salary as a free agent to a new team.

At the end of that contract Cole will have 10+ years of service making him eligible to sign a new five year maximum contract with the New York Yankees (or a four year contract with another franchise). This means Cole would now be eligible for 20% of the CBT, or a $44,000,000 starting salary.

5-year Maximum Contract Extensions starting in 2024.

Salary increase and decrease based on 5% of first year salary by signing with the current team.

Gerrit Cole's Total Compensation for 2 Maximum Contracts

• Soft Max Combined Total: $308,044,800
• Flat Max Combined Total: $319,840,000
• Hard Max Combined Total: $344,835,200

Example #2: Juan Soto

It was recently reported that Juan Soto declined a 13 year, $350 million contract (AAV $26.9 million) with the Washington Nationals. Soto currently has 3+ years of service so he is eligible for a starting salary derived from 12% of the current CBT ($220M). Since he’ll be signing the contract with his current franchise, the deal is eligible to be 5 years, with a 5% increase for future salaries. Soto’s maximum contract options look like:

5-year Maximum Contract Extensions starting in 2022.

Salary increase and decrease based on 5% of first year salary by signing with the current team.

Once this initial contract completes, Soto will be eligible to sign an extension with a starting salary derived from 16% of the 2027 CBT threshold.

5-year Maximum Contract Extensions starting in 2027.

Salary increase and decrease based on 5% of first year salary by signing with the current team.

For those of you saying “it’s not fair” that Soto is still being calculated from the 2nd tier of maximum salary, this is the precise scenario that the NBA adopted the “Super Max” rule for. If a player is an MVP, Defensive Player of the Year, or multiple time All-Pro player, they can “skip a tier" of starting salary, and bump up to the next percentage level immediately, despite a lack of qualifying service time (re: Luka Doncic).

5-year “Super-Max” Contract Extensions starting in 2027.

Salary increase and decrease based on 5% of first year salary by signing with the current team.

From there, Soto will be on one of two paths, the first where he stays on traditional maximum contract percentages (12%, then 16%, then 20%), or one where he is offered “super-max” eligibility in his 2nd extension, thus throwing his future compensation into a new stratosphere (12%, then 20%, then 105% of the final salary of his previous contract). We’ll explain more below.

Were he to stay on the traditional path, his 3rd contract extension with the Nationals would look like:

5-year Maximum Contracts starting in 2032.

Salary increase and decrease based on 5% of first year salary by signing with the current team.

However, if Soto were to be designated a “Super-Max’ candidate in 2027, his 3rd contract would now look something like this:

5-year Super-Super Maximum Contracts starting in 2032

105% of the previous “Super Max” salary of $56.16 million
Salary increase and decrease based on 5% of first year salary by signing with the current team.

Juan Soto's Total Compensation

Traditional Contract Path (12%, then 16%, then 20%)

• Soft Max Combined Total: 15 years, $515,880,000
• Flat Max Combined Total: 15 years, $573,200,000
• Hard Max Combined Total: 15 years, $608,520,000

Super-Max Contract Path (12%, then 20%, then 105% of the 20% salary)

• Soft Max Combined Total: 15 years, $594,756,000
• Flat Max Combined Total: 15 years, $660,840,000
• Hard Max Combined Total: 15 years, $726,924,000

Example #3: Max Scherzer

Max Scherzer signed a 3 year, $130 million (AAV of $43.3 million) contract this offseason with the New York Mets. Using the same structure above, Scherzer would be eligible for a starting salary at 20% of the projected $220M CBT threshold, or $44,000,000. He signed as a free agent with the Mets so we will only apply a 2% salary raise based on the first year ($880,000).

3-year Maximum Salary Contract starting in 2022.

Salary increase and decrease based on 2% of first year salary as a free agent to a new team.

It appears New York City is moving close to lifting the vaccine mandates that have kept Kyrie Irving from playing in home games for the Brooklyn Nets this season. That potentially removes an immediate concern of Irving’s availability for postseason home games for the Nets. But just as big of a concern looms this offseason.

Irving has a $36.9 million player option for the 2022-23 season, as the final year of the four-year deal he signed with Brooklyn in the summer of 2019. The most likely course of action is that Irving will decline that option and become an unrestricted free agent. But whatever you think is most likely to happen and Kyrie Irving don’t always go hand in hand.

With that in mind, here are all the reasonable contract options for Irving this summer.

The Opt-In

The most simple and straightforward thing Irving could do is to opt in for the 2022-23 season. That would put him on the Brooklyn books for $36,934,550. He would then be an unrestricted free agent with full Bird rights in the summer of 2023.

This is the least likely path Irving will take for a couple of different reasons. First, Irving has had some serious health issues over the years. He’s had two occurrences of serious knee injuries, and he’s battled other ailments as well. He’s also turning 30 years old at the end of March, which still remains an age barrier that often comes with a drop in production for guards.

Second, Irving would be leaving considerably money on the table by picking up his option. Whether with the Nets, or another team, he can get over $5 million more in just 2022-23 salary alone. Factor in raises and additional years of salary, and it would be a shock to see Irving opt in for next season.

The Veteran Extension

This scenario is plausible, but not overly likely. Simply because Irving would be leaving a year on the table in this type of extension. Now, that may not be of the biggest concern, as Irving may not push for the full five years he could get in a new deal, but he would be limited to four years in an extension.

It’s important to note that there are three ways Irving could do this type of extension. He could opt out for 2022-23 now and sign a four-year extension starting next season. Or Irving could opt in for 2022-23 and sign a three-year extension. Or he could opt in after this season and then add four years on to that.

The latter two scenarios would both cost Irving money in 2022-23, and thus over the life of the extension, so we’re not even going to bother covering them. But the first scenario is still semi-plausible. Here’s what the numbers would look like:

• 2022-23: $42,350,000
• 2023-24: $45,738,000
• 2024-25: $49,126,000
• 2025-26: $52,514,000
• Total: Four years, $189,728,000

This is a four-year extension with 8% raises. What’s interesting is that Irving would technically sign for 120% of his current $35.3 million salary, but that amount would take him just a hair above his projected max salary of $42,350,000 for 2022-23. In that case, his salary would get amended down to the maximum allowable for next season.

For what it’s worth, this extension would be for the exact same amount Irving could sign for in a four-year deal with Brooklyn. But we’ll come back to that later.

The Full Max with the Nets

If Irving is happy in Brooklyn, and the Nets are happy with Irving, they can go the full five-year max deal for the veteran point guard. In that scenario, Irving would opt out for 2022-23 and sign a new, five-year deal. The first four years would look the same as above, but a fifth year would get tacked on, making the deal look like this:

• 2022-23: $42,350,000
• 2023-24: $45,738,000
• 2024-25: $49,126,000
• 2025-26: $52,514,000
• 2026-27: $55,902,000
• Total: Five years, $245,630,000

This is a five-year deal with 8% raises. As Irving now has 10 years of service, this is the absolute maximum he can command in a new contract. The key is that he can only get a fifth season, plus the 8% raises from the Nets.

The Full Max with Another Team

It seems highly unlikely Irving will leave Brooklyn. He wanted to go there and he recruited Kevin Durant to team up with him on the Nets. The team also seems positioned to be a title contender for at least the next few seasons, assuming Durant and Irving stick around and stay healthy.

But…this is Kyrie Irving we’re talking about. He’s a pretty unpredictable guy. Let’s say he’s not really happy in Brooklyn. Or let’s say some form of the vaccine mandate sticks around or seems likely to come back. In either of those scenarios, maybe Irving looks to head elsewhere.

If that happens, Irving could either sign with a team via cap space or he could move via sign-and-trade. This summer, no teams project to have enough cap space to sign Irving directly. A couple can get within the range necessary, so the idea isn’t entirely off the table. But if Irving is leaving Brooklyn, it would most likely occur via sign-and-trade. The good news is, for our purposes here, the contract would be the exact same either way:

• 2022-23: $42,350,000
• 2023-24: $44,467,500
• 2024-25: $46,585,000
• 2025-26: $48,702,500
• Total: Four years, $182,105,000

That’s a four-year deal with 5% raises, which is the max Irving can get from another team, either straight signing via cap space or via sign-and-trade. The first-year money is the same, but over the life of the deal Irving would sacrifice considerable money. He’d forfeit over $7.6 million from the extension or four-year max scenario. And Irving would give up over $63.5 million compared to signing the five-year max with the Nets.

Summary

Kyrie Irving is different from most basketball players. He does his own thing, almost without concern for public opinion. He famously (or infamously in New England) told the crowd at TD Garden that he’d be re-signing with the Boston Celtics if they’d have him. Eight months or so later, Irving signed with Brooklyn.

This season, despite pressure from all corners of the NBA world, including from some folks with the Nets, Irving held firm in his beliefs and did not get vaccinated. It’s cost him considerable money, as well missing approximately two-thirds of Brooklyn’s games.

But Kyrie Irving isn’t crazy. He certainly does his own thing, and he’s never been one who is solely financially driven. If so, he wouldn’t have left Boston for Brooklyn while leaving considerable money on the table. And he certainly wouldn’t have sat out most of this season if he made all his decisions based on finances.

But Irving still has taken a pretty big financial hit this year. Combine that with his ostensible happiness to play with Kevin Durant in Brooklyn, and it’s unlikely he’s going anywhere. The most likely path is that Irving signs either a straight four-year deal, or a five-year deal with a player option on the final season, for the maximum. That will allow him to align his tenure with the Nets with Durant, as both could hit free agency again in the summer of 2026. At that point, Irving will be 34 years old, while Durant will be turning 38 prior to the 2026-27 season.

NBA players are playing longer and longer, and at higher levels, than ever before. It’s not a lock that Irving and/or Durant would be retiring before another contract 2026. But it is likely that Irving’s next contract will align with Durant’s to at least set them up to make that decision together.

Related NBA Contract Option Articles

A Deep Dive Into Jalen Brunson's Contract Options

The Salary Math Behind the James Harden Situation

Damian Lillards' Demands

As NFL franchises prepare their 2022 roster for the upcoming March 16th league year start, we'll take a last minute look at players who could be on the roster bubble for a variety of reasons. These candidates vary from potential retirement, trade, or outright releases in the coming weeks or months.

Arizona Cardinals

Jordan Hicks (LB, 31)
Hicks has a $250,000 roster bonus due March 19th, so a quick release seems likely. The move frees up $6.5M of cap.

Jordan Phillips (DT, 30)
Phillips’ $13.3M cap hit is a problem, but with $9.2M of dead cap against it, a Post June 1st release may be the only viable way out. That designation frees up $10M of 2022 space.

Justin Pugh (G, 31)
With just a $2M of dead cap against an $11.8M cap figure, moving on from Pugh means $9.8M cleared.

Matt Prater (K, 37)
There’s $3.5M to be saved here if the Cardinals want to explore a cheaper option.

Atlanta Falcons

Mike Davis (RB, 29)
If he’s pegged to be the RB1, the $3.25M cap hit is good value. But there’s $2.5M of cap to be freed up here otherwise.

Calvin Ridley (WR, 27)
Safe to say Atlanta would love him back, but if Ridley wants a change of scenery, the Falcons can free up $11.1M of cap and cash to trade him this offseason.

Grady Jarrett (DT, 28)
The contract poses a problem for Atlanta, with a $23.8M cap figure in the final year. An extension keeps him around and lowers the hit, but it’s possible the Falcons listen to trade offers this spring. Doing so would leave behind $7.3M of dead cap, freeing up $16.5M.

Baltimore Ravens

Alejandro Villanueva (OT, 33)
Still viable, but with $6M to be freed up, it stands to reason that Baltimore will look elsewhere.

Marcus Peters (CB, 29)
Enters a contract year with a $15.5M cap hit and just $5.5M of dead cap against it. He’s a trade option before a release candidate.

Sam Koch (P, 39)
The Ravens can free up $2.1M if they move on from their longtime vet.

Buffalo Bills

Cole Beasley (WR, 32)
The targets and catches remained the same, but Beasley’s yardage and touchdowns took a nose dive in 2021. There’s a $500,000 roster bonus due March 20th that could become a “deadline” for his 2022 status. Buffalo can free up $6.1M to cut or trade him prior to this date.

Jon Feliciano (G, 30)
Feliciano was extended a year ago, but there’s an “out” on this deal prior to a $500,000 March 20th roster bonus. Buffalo can open up $3.4M of cap space with an early release.

Cody Ford (G, 25)
Moving on means $1.5M of added cap space.

Star Lotulelei (DT, 32)
As part of a restructure last year, the Bills guaranteed $2.5M of Lotuleilei’s 2022 base salary. That may not stop them from moving on this March. Designating Star a Post June 1st release frees up $4.1M (after June 1st).

A.J. Klein (LB, 30)
Klein has value on this roster, and a paycut could be in order if agreed upon, but an outright release frees up $5.1M.

Matt Haack (P, 27)
Moving on means freeing up $1.2M of cap.

Carolina Panthers

Sam Darnold (QB, 24)
With $18.8M guaranteed on the books, an outright release seems out of the question here, but some form of “split-salary” trade isn’t crazy.

Christian McCaffrey (RB, 25)
McCaffrey’s role needs to change to keep him active more consistently, and a move to a contender could help reshape his career before it’s too late. Contractually this would need to happen post June 1st for Carolina’s dead cap purposes. A late trade frees up $8.6M.

Chicago Bears

Cody Whitehair (OL, 29)
Whitehair is useful, but the contract gets mildly expensive from here out. He’ll need to be designated a post 6/1 release for cap purposes, a move that will eventually free up $8M of cap.

Eddie Goldman (DT, 28)
The guarantees on this contract are long gone, and there’s $6.6M to be freed up with an early release.

Danny Trevathan (LB, 31)
With $9M of dead cap against a $5.7M cap hit, a Post June 1st release seems the only out option here. Doing so eventually frees up $3.3M.

Eddie Jackson (S, 29)
Even a Post June 1st release only frees up $6.1M of Jackson’s $15M cap hit (with an early release only clearing $1.5M). The Bears probably want to move on, but it won’t do much for their cap table.

Khalil Mack (OLB, 31)
There’s a $5.5M roster bonus due March 18th, and $24M dead cap against a $30M cap hit for 2022. Another restructure seems more likely than a trade away.

Cincinnati Bengals

Trae Waynes (CB, 29)
With almost $11M to be freed up in moving on, this is a slam dunk move.

Trey Hopkins (C, 29)
Plenty of changes are forthcoming to this offensive line in 2022. With $6M to be cleared from Hopkins’ contract year, he’s an early release candidate.

Cleveland Browns

Jarvis Landry (WR, 29)
Holds just $1.5M of dead cap against a $16.3M cap hit, but probably finds his way to a restructure versus an outright release.

Austin Hooper (TE, 27)
With no guarantees remaining, Cleveland simply has to maneuver the dead cap trail to get out of this one. A Post June 1st release frees up $9.5M ($2M if before).

Dallas Cowboys

Amari Cooper (WR, 27)
With $6M of dead cap against a $22M cap hit, the speculation will continue in Dallas. His $20M salary fully guarantees on March 20th, but that won’t scare away trade offers if the Cowboys are looking for them.

Blake Jarwin (TE, 27)
Jarwin could give way to a new Dalton Schultz contract in the coming weeks. There’s $3.8M to be freed up with an early release.

DeMarcus Lawrence (DE, 29)
Still highly productive, but might be a true cap casualty this March. An early trade frees up $8M of cap (but offers compensation in return), while a Post June 1st release means $19M saved this spring.

Greg Zuerlein (K, 34)
Will Dallas get younger and cheaper here? There’s $2.4M of needed space to be opened up if so.

Denver Broncos

Daesean Hamilton (WR, 26)
The WR room in Denver is talented and crowded. There’s $2.1M to be opened up here.

Mike Purcell (DT, 30)
Purcell holds $1.5M of dead cap against a $4.3M hit. This is an upgrade watch spot for Denver.

Sam Martin (P, 32)
Denver can free up $2.25M if they move on from the veteran punter.

Detroit Lions

Trey Flowers (OLB, 28)
Oft-injured and wildly unproductive, a Flowers release frees up over $10M early, and $16M after June 1.

Green Bay Packers

Aaron Rodgers (QB, 38)
A pre June 1 trade means $26.8M of dead cap, $19.8M saved. A retirement list placement (if applicable) will likely be held until after June 1st, meaning $27.5M saved this year.

Randall Cobb (WR, 31)
Moving on here means $6.7M free up.

Billy Turner (RT, 30)
Enters a contract year with $4.9M of dead cap against a $9.1M hit. Green Bay needs the $4.2M difference here.

Za'Darius Smith (OLB, 29
One of the Smiths is on the bubble here, but a Za’Darius release opens up more than $15.2M.

Mason Crosby (K, 37)
The long-time Packer might need a paycut to stick for 2022. There’s $2.4M to be saved with an outright early release.

Houston Texans

Deshaun Watson (QB, 26)
The 2022 salary is already fully guaranteed (until he’s suspended), but the Texans hold just $16.2M of trade dead cap on this contract. A pre June 1st trade frees up $24.2M, while anything after opens up $35M.

Brandin Cooks (WR, 28)
Enters a contract year with $7.5M of dead cap against a $16.2M hit. If Houston can garner the proper compensation, they’ll likely take the $8.7M to be saved in order to send him to a better situation.

Laremy Tunsil (OT, 27)
Tunsil becomes the third notable player rumored in trades this offseason, despite a massive trade haul to bring him in 3 years ago, and $40M paid out the last two seasons. Houston would free up $9.5M of cap with an early trade.

Indianapolis Colts

Carson Wentz (QB, 29)
Wentz has a $5M roster bonus that locks in March 18th, to go along with $15M of salary already fully guaranteed. Can they find a trade partner this offseason? Will they need to pay down some of that $20M to get him out the door? Is there a viable replacement in mind? Plenty of unknowns.

Jacksonville Jaguars

Chris Manhertz (TE, 29)
He’s a solid contributor, and the $4M cap hit doesn’t scare anyone (especially with $1M of salary fully guaranteed), but Jacksonville may look to add a significant upgrade to this position in March. A release frees up $1.9M.

Carlos Hyde (RB, 31)
Moving on at any point this offseason frees up $1.9M.

Kansas City Chiefs

Frank Clark (DE, 28)
Plenty of options on the table here, but getting out from under this contract probably makes sense to start the process. A Pre June 1st release/trade frees up $13.4M. Any type of Post June 1st move opens up $19.85M.

Las Vegas Raiders

Clelin Ferrell (DE, 24)

Ferrell holds a fully guaranteed $4.7M salary for 2022, with a $9.9M cap figure to boot. While a trade would certainly be ideal, an outright release seems more likely here, even if it won't free up any cap space.

Denzel Perryman (LB, 29)
There’s a $1.8M roster bonus due March 18th, but a release prior to that frees up $3M.

Denzelle Good (G, 30)
He’s a fringe bubble player heading into March, but there’s $4.1M to be freed up here.

Los Angeles Chargers

Bryan Bulaga (OT, 32)

Bulaga's production as dipped since joining the Chargers from Green Bay in 2020, and back injury has limited his ability to help the squad down the stretch this season. He holds a $14M cap hit in 2022, with $10.75M to be freed up should LA move on.

Los Angeles Rams

Andrew Whitworth (OT, 40)
This is all about a possible retirement, as the ageless wonder would be welcomed back if possible. If he decides to hang them up, LAR frees up $16M of cap space.

A'Shawn Robinson (DT, 26)
Still a very productive player, Robinson finds himself here because he's one of the only contracts on the Rams' roster with a sizable 2022 cap hit, and decent savings if moved on from. A simple base restructure is a more likely solution here (especially with a $1M roster bonus already fully guaranteed), but there's $5.5M of cap space to be freed up if LA moves on.

Miami Dolphins

Jesse Davis (RT, 30)
Davis has played nearly every snap for the 2021 Dolphins, but there are likely to be plenty of changes on the Dolphins’ O-Line this winter. Miami can free up $3.6M of cap by moving on.

Adam Butler (DT, 28)
Butler has limited production despite a starting role on the Dolphins D-Line. The $3.75M to be saved is better used elsewhere.

Minnesota Vikings

Kirk Cousins (QB, 33)
With 1 year, $35M (fully guaranteed) left, this is still a very tradable contract, and it stands to reason that a few calls could be made in that regard. Minnesota would take on $10M of dead cap with a trade away, freeing up $35M of cap and cash in the process.

Adam Thielen (WR, 31)
Thielen’s contract is out of upfront guarantees, but there’s still $11.1M of dead cap against a $16.8M hit. Another restructure is most likely, but if trade offers come in there’s a chance that move is made.

Danielle Hunter (DE, 27)
Hunter missed the entire 2020 season (neck), and half of 2021 (torn pec), with injuries so there's a long road ahead still. Factor in a $26.12M cap hit for 2022 (thanks to an $18.5M roster bonus), and it's a certainty that something is forthcoming with the edge rusher's contract. At this point, a trade then restructure still seems feasible, a move that would leave $7.4M of dead cap with Minnesota, freeing up $18.64M of cap space.

New England Patriots

N'Keal Harry (WR, 24)
Harry is averaging 1 reception per game in 2021, and has only found the end zone 4 times in 3 years. Only $674k of his 2022 salary is fully guaranteed, meaning $1.8M of cap/cash can be cleared per his release.

Jake Bailey (P, 24)
Bailey is too good to move on from, but his $4M cap hit against just $72k of dead cap can be reworked. An extension that lowers the 2022 figure makes a ton of sense.

New Orleans Saints

Malcolm Jenkins (FS, 34)
Jenkins still has games left in him, but the Saints will need to be creative with their financials yet again in 2022, putting his $11.7M cap figure on notice. A post June 1st release frees up $7.75M.

Bradley Roby (CB, 29)
Roby was acquired from Houston for a 3rd & 6th round pick, so it stands to reason that New Orleans would prefer to get another year out of the defensive back. A restructure is probably more likely here, a move that can free up $6.8M of cap space in 2022.

New York Giants

Sterling Shepard (WR, 28)
There's a lot to like about Shepard, but he's failed to complete a full season for three straight years now, and with Golladay & Toney now in the mix, his role was already in line to be diminished. Both sides could stand for a change of scenery, and the Giants can free up $4.5M with an early release, $8.5M after June 1st.

Kyle Rudolph (TE, 32)
Rudolph's cap number jumps up $3M in 2022 ($7.425M), and when factoring in minimal production in 2021, and the Giants snug with cap space, there's little reason to believe he remains in his contract. New York can free up $5M of space by moving on.

Blake Martinez (LB, 27)
Martinez was good in 2020, but a torn ACL cut his 2021 campaign short after just 3 weeks. He's a player who can still contribute when healthy, but a $14M cap figure for 2022 right now has to be addressed somehow. Moving on frees up $8.5M.

Saquon Barkley  (RB, 25)
Barkley's headed for his option year, with a fully guaranteed $7.2M salary to boot. An extension likely isn't coming anytime soon - but a trade might be. Unless salary is eaten prior to (not likely), the Giants would incur no dead cap to trade Barkley this offseason.

New York Jets

Sheldon Rankins (DT, 27)
Despite his most productive season in 3 years, Rankins likely won’t be kept on a $6.25M cap figure for 2022. There’s $5.5M to be freed up here.

Ryan Griffin (TE, 32)
The Jets probably want to see what a healthy Griffin/Wilson year looks like, but there’s $3.2M of cap to be freed up if not.

Greg Van Roten (G, 32)
Van Roten gave up his starting gig late in 2021, and might not be given the chance to get it back. The Jets can clear $3.5M by moving on.

Philadelphia Eagles

Brandon Brooks (G, 32)
Brooks announced his retirement on January 26th. His contract has already been reduced for the purpose of carrying it until June 1st, after which he’ll be placed on the reserve/retired list, splitting his dead cap as $5.9M for 2022, $9.7M for 2023. Philly will only see $1.1M of new cap space in June.

Gardner Minshew (QB, 25)
Minshew will be a good value and capable backup for Jalen Hurts if all stays as is, but if the QB position shakes up this offseason, look for teams to come calling for this contract. A trade frees up $2.54M for Philly.

Jason Kelce (C, 34)
He’s contemplating retirement still, while his contract holds $13.5M of dead cap against a $7.5M hit. He’s good value if he returns, and a $1.5M March 16th roster bonus will make this decision come early. If he hangs it up, Philly will carry him until June 1st before adding him to the reserve/retired list, splitting up the dead cap as $4.5M this year, $9M in 2023. 

Pittsburgh Steelers

Tyson Alualu (DL, 34)
Lost in 2021 due to injury, Pittsburgh can free up $2.5M by moving on.

Joe Schobert (LB, 28)
He might get another year with the Steelers to try to settle in better, but there’s almost $8M of cap to be freed up with an early release. Getting out of this contract and starting over might be the safer move.

Zach Banner (OT, 28)
There are big changes coming to this offensive line, and the $5M freed up by moving on from Banner can help (if he’s properly replaced).

San Francisco 49ers

Jimmy Garoppolo (QB, 30)
For the most part, the Niners stuck to their guns in keeping Trey Lance on the sidelines for the majority of 2021. Garoppolo responded with a very Garoppolo-like season, good enough for most teams to appreciate, but likely not enough to keep him in San Franc's plans going forward. With just $1.4M of dead cap against a $27M cap hit, there's $25.6M to be freed up in trading or releasing the veteran QB.

Samson Ebukam (OLB, 26)
Ebukam has shown flashes of high production in 2021, but the 2nd year of his contract was always to be considered a bit of an option, as his cap figure jumps from $3.7M to $8.25M. There's $6.5M to be freed up by moving on.

Dee Ford (DE, 30)
His $4.6M roster bonus became fully guaranteed last week, so there’s going to be some pain in moving on ($14.4M of dead cap to move on before June 1st). If they designate him a Post June 1st release, they’ll free up $2.4M, but not until June 2nd. It seems like he’s going to stick for another year, despite back to back seasons filled with injury.

Seattle Seahawks

Bobby Wagner (LB, 31)
Wagner probably belongs in the extension grouping, but the uncertainty of the Seattle roster as a whole puts everything in question. His $20.35M cap hit for 2022 is intolerable, and there's $16.6M to be freed up by moving on, but a restructured extension to lower this figure and keep the 10 year vet in Seattle seems the most likely path forward.

Christopher Carson (RB, 27)
Carson's extension was essentially a one year deal in terms of guarantee structure, and a serious neck injury now has his future in question. The contract holds $3M of dead cap against a $6.4M cap hit in 2022, but with Rashaad Penny & Alex Collins slated for free agency, there's a chance he sticks for one more year.

Jason Myers (K, 30)
Myers' consistency has fallen off of a cliff in 2021, and his $5M cap figure may be too rich to tolerate. With just $1M of dead cap on the final year of his contract, Seattle likely opts for the $4M saved here.

Kerry Hyder (DE, 30)
Hyder's cap figure nearly doubled ($3.7M) in 2022, putting him on a soft bubble this offseason. There's $2M to be freed up in moving on.

Russell Wilson (QB, 33)
We’ve heard nothing about Wilson wanting out this time around, but that won’t stop offers from coming in. Wilson has a $5M roster bonus due March 20th, and an early March trade would leave behind $26M of dead cap to Seattle, freeing up $11M of space.

Tampa Bay Buccaneers

Ryan Succop (K, 25)
He probably sticks around another year, but TB can free up $2.5M if they look elsewhere at the position.

Bradley Pinion (P, 27)
Pinion enters a contract year in 2022 with a $2.9M cap hit, all of which can come off the books if necessary.

Mike Evans (WR, 28)
Evans has two years left on his contract, but he might look around in a couple of weeks and realize he’s one of the only stars remaining on his side of the ball. Will a trade demand follow? With FOUR restructures already processed on his contract, the Bucs would only really benefit from trading him after June 1st, at which point they can open up $14M of cap, and lock in some 2023 draft picks to boot.

Tennessee Titans

Taylor Lewan (OT, 30)
He’s a more than capable blind side lineman still, but the contract offers space to move on, so we’ll make Lewan a fringe bubble candidate for now. Moving on opens up $12.9M of room.

Zach Cunningham (LB, 27)
Cunningham is a nice fit for the Tennessee defense, but getting out of the contract and starting over probably makes sense for the team. They can open up $10.5M of space by doing so.

Kendall Lamm (OT, 29)
If Lewan is kept around, maybe Lamm becomes the odd man out on that O-Line. There’s $3.2M to be freed up in moving on.

Washington Commanders

Matthew Ioannidis (DT, 27)
The Commander's D-Line is loaded with youngsters, most of which are nearing the point of their big-time extensions. With pass-rush production all but diminished over the past two seasons, Ioannidis' trade or release can free up $6.9M of cap & cash this offseason.

Landon Collins (S, 28)
Collins has banked $44M in 3 seasons with Washington, but he becomes a fringe bubble player entering 2022. An early release frees up $6.6M of cap, while a Post June 1st move opens up $12M.

The Dallas Cowboys enter the 2022 offseason with a projected -$21M of Top 51 cap space, the 3rd lowest figure in all of football. While a few notable names could be moved off the roster, Dallas holds plenty of big contracts that lend themselves to salary restructures, and freed up cap space. Here’s our look at how the Cowboys can open up $70M of new cap space in the coming weeks.

Related Pieces

• Freeing Up $100M of Rams' Cap Space
• Freeing Up $100M of Saints' Cap Space
• Freeing Up $75M of Chiefs' Cap Space

Quarterbacks

Predicted Savings: $15.1M

Dak Prescott
Prescott’s $34.45M cap figure currently ranks 8th in all of football. A full restructure of his $20M salary can drop it down to $19.2M.
Predicted Savings: $15.1M

Running Backs

Predicted Savings: $9M

Ezekiel Elliott
Despite rumors that the Cowboys may move on from Zeke and roll with Tony Pollard in 2022, his contract tends to make us believe he’ll be in Dallas for at least one more season (though a Post June 1st trade does have some financial merit). His $18.22M cap hit is by far the most of any running back in the NFL, but a full base salary restructure can drop it to $9.1M
Predicted Savings: $9M

Tony Pollard
Enters a contract year in 2022, including a $1.1M cap hit. His future remains tied to the potential out for Elliott.

Wide Receivers

Predicted Savings: $16M

Amari Cooper
Carries 3 years, $60M left on his contract including a $22M cap hit for 2022. There’s been some speculation that Cooper will be moved on from this offseason, but other options exist

1. Do nothing, keep his $22M cap hit intact, making a 2023 trade or release extremely painless in terms of Cowboys’ dead cap ($6M).
2. Restructure most of his $20M salary into a signing bonus, tacking on 2 void years to the end of the contract. This drops his 2022 hit to $6.89M, freeing up $15.1M of space.
3. Trade him prior to June 1st, freeing up $16M of space.
4. Trade him after June 1st, freeing up $20M of space.
5. Release him prior to March 20th, when his $20M salary becomes fully guaranteed, freeing up $16M of cap space.

Predicted Savings: $16M

CeeDee Lamb
Enters year three of his rookie contract and won’t become extension eligible until after 2022.

Michael Gallup
Pending UFA 

Tight Ends

Predicted Savings: $3.85M

Blake Jarwin
Missed nearly all of 2020, & half of 2021 due to injury, giving pending free agent Dalton Schultz an opportunity to steal his role. Schultz is a tag/extension candidate. While moving on from Jarwin won’t free up a ton of room, it’s still the predicted outcome here.
Predicted Savings: $3.85M

Dalton Schultz
Pending UFA

Offensive Line

Predicted Savings: $15.6M

Tyron Smith, LT
Despite two years, $27.1M remaining on his contract, and his 8th Pro Bowl berth just a few weeks ago, rumors about Dallas trading Smith away this offseason have begun to percolate. The Cowboys don’t have a viable replacement on the roster as of yet, but that could change in the coming weeks. For now, we’ll assume he stays as is on a $17.5M cap hit, though a Pre June 1st trade would free up $5.5M, while a Post June 1st swap opens up $13.5M.

Connor Williams, LG
Pending UFA

Tyler Biadasz, C
Is entering year 3 of his rookie contract and won’t become extension eligible until after 2022.

Zack Martin, RG
His $20.1M cap hit is the most of any guard in football, and his 93.4 grade from PFF in 2021 ranks him 2nd. A full base salary restructure, adding on two void years, drops that figure to $11.6M.
Predicted Savings: $8.5M

La'el Collins, RT
Finished 2021 as a Top 15 tackle according to PFF, and more than half of his $10M salary is set to become fully guaranteed on March 20th. A full base salary restructure, adding on two void years, can drop his cap hit from $15.25M to $8.14M.
Predicted Savings: $7.1M

Defensive Line

Predicted Savings: $8M

DeMarcus Lawrence, DE
Is quickly becoming one of the more polarizing names this offseason, as local beats have him being Restructured, Extended, Cut, and Traded in parallel articles. He finished 2021 as the 4th graded edge defender according to PFF, but carries a certainly high $27M cap figure into 2022. With Randy Gregory a tag/extension candidate this month, it seems like that either he or Lawrence is let go this offseason in some way, shape or form.

1. Do nothing, keep his $27M cap hit intact, making a 2023 trade or release extremely painless in terms of Cowboys’ dead cap ($11M).
2. Restructure most of his $19M salary into a signing bonus, tacking on 2 void years to the end of the contract. This drops his 2022 hit to $12.69M, freeing up $14.3M of space.
3. Trade or Release him prior to June 1st, freeing up $8M of space.
4. Trade or Release him after June 1st, freeing up $19M of space.

Predicted Savings: $8M

Randy Gregory, DE
Pending UFA

Neville Gallimore, DT
Enters year 3 of his rookie contract and won’t be extension eligible until after 2022.

Carlos Watkins, DT
Pending UFA

Linebackers

Predicted Savings: $0M

Micah Parsons, LB
Enters year 2 of his rookie contract and won’t become extension eligible until after 2023.

Keanu Neal, LB
Pending UFA

Leighton Vander Esch, LB
Pending UFA

Secondary

Predicted Savings: $0M

Anthony Brown, CB
Enters a contract year in 2022, carrying a somewhat friendly $6.5M cap figure. Dallas would probably be looking to add a CB this offseason, but Brown’s role should be relatively safe. A small extension could lower this cap hit a bit ($1M-$2M), but with minimal financial impact, we’ll assume not for now.

Trevon Diggs, CB
Enters year 3 of his rookie contract and won’t become extension eligible until after 2022.

Donovan Wilson, S
Enters the final year of his rookie contract but could be pushed to a depth role if Dallas adds experience to this position.
Jayron Kearse, S
Pending UFA

Special Teams

Predicted Savings: $2.4M

Greg Zuerlein
Enters a contract year in 2022, carrying a $2.8M cap figure into the offseason. With $2.4M to be freed up in moving on, we’ll assume Dallas looks to get cheaper at this spot.
Predicted Savings: $2.4M

Bryan Anger
Pending UFA

Major League Soccer is about begin its 27th season. We take a look at the top spending teams, highest paid players and top earning players over the last 10 seasons. Furthermore, Major League Soccer continues to grow with new investors/owners with the sale/purchase of current franchises, expansion of new teams and invest money into new training facilities and stadiums. 

Top Spending Teams

A list of the top spending MLS teams over the last five (5) seasons (2017 - 2021).

1. Toronto FC: $108,084,199
2. LA Galaxy: $86,459,201
3. Chicago Fire: $70,462,404
4. New York City FC: $70,342,221
5. Atlanta United FC: $66,263,215
6. Seattle Sounders FC: $65,429,082
7. Orlando City: $58,667,789
8. Portland Timbers: $58,159,350
9. Los Angeles FC: $57,585,374 (since 2018)
10. Sporting Kansas City: $56,899,623
11. CF Montreal: $54,462,383
12. Columbus Crew: $53,717,015
13. Real Salt Lake: $50,356,616
14. FC Dallas: $47,931,823
15. New England Revolution: $47,587,639
16. DC United: $47,325,453
17. Minnesota United FC: $46,986,049
18. San Jose Earthquakes: $46,363,499
19. Colorado Rapids: $46,099,675
20. Philadelphia Union: $44,860,472
21. Vancouver Whitecaps FC: $43,758,670
22. New York Red Bulls: $42,311,364
23. FC Cincinnati: $41,937,683 (since 2019)
24. Houston Dynamo: $41,471,442
25. Inter Miami FC: $32,199,907 (since 2020)
26. Nashville SC: $21,387,511 (since 2020)
27. Austin FC: $12,652,387 (since 2021)

Top Earning Positions

The top earnings positions over the last five (5) seasons.

1. Midfielders, $601,659,240
2. Forwards, $450,423,060
3. Defenders, $293,242,674
4. Goalkeepers, $74,437,072

Top Earning Players

Players who have earned the most guaranteed cash over the last ten (10) seasons.

1. Michael Bradley, $41,928,571
2. Jozy Altidore, $32,986,750
3. Kaká, $28,670,000
4. Sebastian Giovinco, $28,462,224
5. Clint Dempsey,  $26,488,574
6. Carlos Vela, $25,192,500
7. David Villa, $22,500,000
8. Robbie Keane, $20,250,575
9. Giovani Dos Santos, $19,850,008
10. Bastian Schweinsteiger, $17,100,000

Top One-Year Salaries 

Players who have earned the highest one-year salaries over the last five (5) seasons.

1. Zlatan Ibrahimovic (LA, 2019), $7,200,000
2. Kaká (ORL, 2017), $7,167,500
3. Sebastian Giovinco (TOR, 2017 & 2018), $7,115,556
4. Michael Bradley (TOR, 2017 & 2018), $6,500,000
5. Michael Bradley (TOR, 2019), $6,428,571
6. Jozy Altidore (TOR, 2019), $6,332,250
7. Carlos Vela (LAFC, 2019, 2020 & 2021), $6,300,000
8. Carlos Vela (LAFC, 2018), $6,292,500
9. Bastian Schweinsteiger, (CHI, 2018), $6,100,000
10. Javier Hernandez (LA, 2020 & 2021), Giovani Dos Santos (LA, 2018): $6,000,000

Expansion

Major League Soccer continues to grow and has added six (6) teams in the last five seasons. Charlotte FC will begin the MLS journey with the start of the 2022 season and St. Louis City SC is set to join for the 2023 season.

• Atlanta United & Minnesota United, 2017
• Los Angeles FC, 2018
• Inter Miami CF & Nashville SC, 2020
• Austin FC, 2021
• Charlotte FC, 2022
• St. Louis City SC, 2023

Related MLS Article

Recent MLS and NWSL Investment Prices and Stadium Costs

Kyler Murray, ARI, 24

2022 Cap Hit: $11,186,842

All we know is nothing, but speculation is enough reason to bear out the possible details here.

Most Likely Scenario:
Murray is signed to a $40M+ per year contract, reunites with his team on social media, and joins them in minicamp.

1% Possible:
The Cardinals trade Murray any time before training camp, taking on $5.9M of dead cap, freeing up $5.5M of space. The receiving team takes on a 1 year, $5.5M fully guaranteed contract, plus the right to his 5th year option for 2023.

Matt Ryan, ATL, 36

2022 Cap Hit: $48,662,500

The Falcons don’t yet have Ryan’s replacement on the roster, but that might change in the next few months. A $7.5M roster bonus due March 18th puts any kind of move into early focus.

Most Likely Scenario:
Ryan sticks with the Falcons for one more year, putting him on an expiring contract, with $28M to be freed up if they move on next offseason.

Slightly Possible:
The Falcons trade Ryan before March 18th, taking on an historic $40,525,000 dead cap hit - all in 2022, saving $8.1M of cap space. The receiving team would acquire a 2 year, $51.75M contract, including $23.75M in 2022.

Sam Darnold, CAR, 24

2022 Cap hit: $18,858,000

Darnold enters 2022 with a fully guaranteed $18.858M salary, and very little clarity as to his role with the Panthers.

Most Likely Scenario:
Despite a likely high draft selection of a QB this year from Carolina, Darnold is the Week 1 starter. He eventually gives way to the rookie sometime in 2022.

Slightly Possible:
Carolina finds a trade partner, but has to take on a portion of the salary to move him out. There are no restrictions to this process, meaning the Panthers can convert all the way up to $17.8M of the salary into signing bonus prior to trading him, sending along a minimum salary to the new team.

Baker Mayfield, CLE, 26

2022 Cap Hit: $18,858,000

Baker's injuries and inconsistent play have his future in question, but he should still be considered the starting QB for 2022 as of now.

Most Likely Scenario:
The Browns may try to reel in one of the big fish this spring (Rodgers, Wilson, Watson), but in failing to do so, run it back with Mayfield for 2022.

Slightly Possible:
Cleveland trades Mayfield to a QB-needy franchise (TB, IND, etc…) paving the way for Case Keenum to take the reins in 2022. The Browns might need to take on some of the $18.8M salary to ship him out.

Jared Goff, DET, 27

2022 Cap Hit: $31,150,000

With two first round picks, the Lions could be targeting Goff’s replacement in the next few months.

Most Likely Scenario:
Despite the pending draft selection, Goff sticks as an overpriced Lion for 2022.

Slightly Possible:
Detroit flips Goff before March 17th (when a $15.5M roster bonus is due), taking on a $15M dead cap hit, freeing up $16.15M. The receiving team takes on 3 years, $78.4M, including a fully guaranteed $26.15M for 2022. The contract would contain no dead cap in 2023 for the new team.

Aaron Rodgers, GB, 38

2022 Cap Hit: $46,664,157

It seems like the right time to move on. But in what fashion?

Most Likely Scenario:
Rodgers works with the GB front office to facilitate a trade to the team of his choosing (despite not owning a no trade clause), ensuring he’ll be in a situation that won’t make him retire instead of reporting to his new franchise.

If Pre June 1st, the Packers will take on a $26.8M dead cap hit in 2022, freeing up $19.8M of cap space. If Post June 1st, the Packers will take on $19.1M of 2022 dead cap, & $7.6M of 2023 dead cap, freeing up $27.5M of space this season.

The new team would immediately take on a 1 year, $27.5M non-guaranteed contract, certain to be converted into a new multi-year extension at or around the time of the trade.

Also Possible:
Rodgers retires from the NFL. Green Bay drops his $27.5M salary down to the minimum $1.12M, and carries him as an active roster player until June 1st, after which they place him on the reserve/retired list for the remainder of 2022. This process keeps his dead cap hit split as $19.1M for 2022, $7.6M for 2023.

Deshaun Watson, HOU, 26

2022 Cap Hit: $40,400,000

Watson shouldn’t even be considered an active roster player until his legal proceedings not only start - but come to a conclusion both with the court system, and the NFL.

Most Likely Scenario:
Watson is moved when the dust settles, leaving behind a $16.2M dead cap hit to the Texans, freeing up $24.2M of space. The receiving team takes on a 4 year, $132M contract, including a fully guaranteed $35M for 2022, and fully guaranteed $37M for 2023 (by March 20th). It should be noted that any future salary/bonus guarantees would be voided if Watson is suspended by the NFL for personal conduct.

Also Possible:
Watson’s career is over based on his legal verdict. All future salary guarantees will void, and the Texans will look to recoup $16.2M of his signing bonus. Houston would place him on the reserve/retired list on June 2nd, taking on a $5.4M dead cap hit in 2022, and a $10.8M hit in 2023.

Carson Wentz, IND, 29

2022 Cap Hit: $28,294,119

The Colts haven’t exactly been shy about their lack of intentions to run it back with Carson Wentz for 2022.

Most Likely Scenario:
Despite his late season troubles, Indy finds a trade partner, but must almost certainly take on some of his $28.3M compensation. With no additional dead cap on the contract, whatever salary is converted to bonus will become Indy’s property, while the remainder of the $28M will transfer to the receiving team, fully guaranteed. The remaining 2 years, $53.3M on the deal is non-guaranteed.

Also Possible:
Nobody bites, and Wentz is outright released prior to March 18th (when a $5M roster bonus is due and an additional $7M of salary fully guarantees). Indy takes on $15M of dead cap & cash, but with offsets available, could see that reduced should Wentz sign on elsewhere in 2022 (likely at the league minimum).

Kirk Cousins, MIN, 33

2022 Cap Hit: $45,000,000

The new regime in Minnesota seem to favor keeping Cousins, but everyone has a price.

Most Likely Scenario:
The Vikings not only keep Cousins, they extend his contract out another 2-3 years, lowering his cap hit significantly for the 2022 season. Cousins holds a $35M projection in our system, but something closer to $40M seems extremely likely.

Also Possible:
Minnesota trades Cousins to a QB needy franchise (PIT, IND, TB), ripping the band-aid off on what could be a full-blown rebuild. The move would leave behind just $10M of dead cap to the Vikings, freeing up $35M of space. A receiving team takes on a fully guaranteed 1 year, $35M contract, which will likely be extended out at or around the time of the trade.

Derek Carr, LV, 30

2022 Cap Hit: $19,877,519

Josh McDaniels and Co. seem thrilled about the chance to work with Derek Carr in 2022. But this remains a landing spot for a Rodgers or Wilson if the opporutnity arises.

Most Likely Scenario:
Carr not only sticks, but he's extended to a $40M per seasons multi-year contract.

Also Possible:L
The Raiders reel in a big fish to replace Carr, and trade him (possibly as part of the new QB deal). Las Vegas takes on no dead cap to move on from Carr, freeing up all $19.8M of space. The new team gets Carr at a non-guaranteed 1 year, $19.8M, with a new contract certain to follow.

Gardner Minshew, PHI, 25

2022 Cap Hit: $2.54M

Minshew is buried on the Philly depth chart, that could get even deeper with a big move this offseason.

Most Likely Scenario:
Minshew is traded for a better than 6th round pick, leaving behind $0 of dead cap to Philly. He brings with him a non-guaranteed 1 year, $2.54M contract.

Also Possible:
Minshew sticks in Philly, acting as a very capable backup option to Jalen Hurts for 2022. He’s slated for unrestricted free agency in 2023.

Jimmy Garoppolo, SF, 30

2022 Cap Hit: $26,950,000

Jimmy has all but confirmed that his time in SF has come to a close.

Most Likely Scenario:
The 49ers trade Garoppolo this offseason, taking on a $1.4M dead cap hit, freeing up $25.5M of much needed cap space. The receiving team takes on a 1 year, non-guaranteed $25.5M contract.

Also Possible:

San Francisco gets cold feet about Trey Lance, don’t convince Tom Brady to come out of “retirement”, and can’t strike a deal with their rival Packers to secure Aaron Rodgers for 2022. Garoppolo stays, restructures his contract, tacking on 4 void years to the deal while dropping his 2022 cap hit to $8.23M.

Russell Wilson, SEA, 33

2022 Cap Hit: $37,000,000

We haven’t heard a thing about Russell leaving Seattle for almost an entire year now. But crazier things have happened.

Most Likely Scenario:
Wilson stays, restructures his $24M salary, and opens up space for Seattle to add pieces at the start of free agency. A full restructure plus 3 void years, frees up $18.3M of space for the Seahawks.

Also Possible:
The trade list is pulled out of the drawer, and Seattle ships their franchise QB out of town prior to his March 20th roster bonus payment. The move leaves behind $26M of dead cap in 2022, freeing up $11M of space. A receiving team takes on a 2 year, $51M contract, with just the $5M roster bonus considered as upfront guarantee. The two sides likely hammer out a new contract at or around the time of the trade. Wilson currently projects to s $43M contract in our system.

Tom Brady, TB, 44

2022 Cap Hit: $20.2M

Is he, or isn't it?

Most Likely Scenario:
Tom Brady remains retired and quadruples his annual earnings via business ventures & investments. The Buccaneers place him on the reserve/retired list on June 2nd, leaving behind dead cap hits of $8M in 2022, & $24M for 2023

Slightly Possible:
Brady works with the Buccaneers to facilitate a trade (seemingly only to SF), running it back for one more season. Tampa Bay would want this move to happen after June 1st most likely, splitting their dead cap into $8M for 2022, $24M for 2023, freeing up $12.2M of space this season. Brady brings with him a 1 year, $10.8M contract to a new team - a ridiculous value for the 2021 passing leader.

Ryan Tannehill, TEN, 33

2022 Cap Hit: $38,600,000

Tennessee would probably like to upgrade here, but wanting and being able to are two very different things.

Most Likely Scenario:
Tannehill sticks in TEN for 2022, and restructures his salary to free up space for the Titans. A full salary restructure can free up $20M of 2022 cap space for Tennessee.

Slightly Possible:
Tennessee pulls a late spring move, trading Tannehill after June 1st. The move leaves behind $9.6M of dead cap in 2022, and another $18.8M in 2023, freeing up $29M in 2022. The receiving team takes on a fully guaranteed $29M in 2022, and a non-guaranteed $27M for 2023.

The Chiefs roll into March with an estimated $3.7M of Top 51 cap space, including 4 cap figures north of $20M and 6th above the $12M mark. With LT Orlando Brown Jr., FS Tyrann Mathieu, CB Charvarius Ward, & EDGE Melvin Ingram headlining a strong list of pending free agents, KC will need to free up a healthy amount of room to consider keeping a few notable starters, especially as Orlando Brown's likely franchise tag will come with a $16.5M cap hit.

The following exercise shows how Kansas City can free up over $75M of cap space in the coming weeks via contract restrucutres, extensions, & releases. It should be noted that while the bottom line here sounds great, many of these moves will greatly impact the Chiefs' 2023 & 2024 salary cap tables, as taking from today adds to tomorrow. Will the Chiefs go "all-in" again for a chance to run through the AFC?

Related Pieces

• Freeing up $100M+ of Rams' Cap Space
• Freeing up $100M+ of Saints Cap Space
• Freeing Up $70M of Cowboys' Cap Space

Quarterbacks

Predicted Savings: $21.9M

Patrick Mahomes
Mahomes’ $35.8M cap hit currently ranks 7th in the NFL. His $27.4M roster bonus screams restructure, but the Chiefs need to be conscious of a potential breaking point in annually pushing his cap down the line. A full restructure of this bonus drops the 2022 cap hit to $13.8M ($22M saved), but it increases the next 3 cap figures up to $52.2M, $49.7M, & $51.7M respectively.
Predicted Savings: $21.9M

Running Backs

Predicted Savings: $0M

Clyde Edwards-Helaire
Isn’t extension eligible until after 2022, and that notion seems far-fetched at the present time anyway. Jerick McKinnon & Darrel Williams are headed for free agency, while Derrick Gore can be brought back at an $825,000 minimum.
Predicted Savings: $0M

Wide Receivers

Predicted Savings: $11.9M

Tyreek Hill
Enters a contract year in 2022 with 1 year, $18M remaining.

1. Do nothing, keep his $20.6M cap hit intact, and utilize a tag after 2022 should the desire to keep him thereafter still exist.
2. Restructure his $15M of offseason bonuses into a signing bonus, tacking on 4 void years to the end of the contract. This drops his 2022 hit to $8.68M, freeing up $11.9M of space.
3. Trade him this offseason prior to camp, freeing up $18M of space.
4. Extend him to a projected 4 year, $88M extension, converting his $15M of offseason bonus into a signing bonus, which drops his 2022 cap hit to $8.6M, freeing up nearly $12M.

Predicted Savings: $11.9M

Tight Ends

Predicted Savings: $0M

Travis Kelce
Kelce’s $6.5M salary can certainly be restructured to free up a bit of space, but his $8.8M cap figure is likely deemed “friendly” enough to keep where it is for 2022. Kelce’s 2023 cap figure jumps to $14.65M, so we’ll wait a year to mess with this contract some more.
Predicted Savings: $0M

Offensive Line

Predicted Savings: $7.1M

Orlando Brown Jr.
Brown is headed for a $16.5M tag, which will further add to the Chiefs early cap limitations.

Joe Thuney
Enters year two of his contract as a prime restructure candidate. Converting his $13.5M base salary into bonus (adding a void year) drops his cap figure from $17.8M to $10.7M.
Predicted Savings: $7.1M

Creed Humphrey
Enters year two of his rookie contract, and won’t become extension eligible until after 2023.

Kyle Long
Pending UFA

Mike Remmers
Pending UFA

Defensive Line

Predicted Savings: $28.4M

Chris Jones
Enters year 3 of a 4 year contract, including a $29.4M cap hit for 2022. His $18M roster bonus is already fully guaranteed, and the remaining $4.25M cash locks in March 18th. A full restructure of that roster bonus + 3 void years can free up $15M of cap this year, but it also sends his 2023 cap hit north of $30M. KC may opt to rip up the final two years and start fresh with a new contract, but for purposes of this exercise, we’ll assume the bonus conversion.
Predicted Savings: $15M

Frank Clark
With a $26.3M cap hit, Clark’s roster spot is in question for 2022. An outright release before June 1st frees up $13.4M, while a cut after can open up $19.85M. If the plan is to keep him, a full restructure of his $19M base salary + 3 void years opens up $14.3M of 2022 cap space.
Predicted Savings: $13.4M

Linebackers

Predicted Savings: $8.4M

Nick Bolton
Enters year two of his rookie contract and won’t become extension eligible until after 2023.

Anthony Hitchens
Is a slam dunk cap casualty candidate, with a $12.6M cap figure and $4.2M of dead cap to boot.
UPDATE: The Chiefs officially released Hitchens 2/23
Confirmed Savings: $8.4M

Willie Gay Jr.
Enters year three of his rookie contract and won’t become extension eligible until after 2022.

Secondary

Predicted Savings: $0M

3 of the 4 starting defensive backs from 2021 are slated for free agency, meaning there will be much more adding than subtracting at this position group over the next few weeks. An extension for Juan Thornhill could be in the cards.

Special Teams

Predicted Savings: $0M

Harrison Butker
Remains one of the best kickers in football and has 3 yrs, $11M remaining on his contract, including a $4.2M cap hit for 2022. About $1.76M could be freed up with a full salary restructure + two new void years, but that seems like a last ditch move as needed.
Predicted Savings: $0

Tommy Townsend
Enters the final year of an undrafted rookie contract on a near minimum $897k.
Predicted Savings: $0

At the trade deadline, the Dallas Mavericks shed themselves of Kristaps Porzingis’ salary, but replaced it with two salaries of total similar value in Spencer Dinwiddie and Davis Bertans. Those two deals, combined with Luka Doncic’s Designated Rookie Extension, Dorian Finney-Smith’s recent veteran extension and other salary obligations have the Mavs set up to be in “luxury tax hell” per Mark Cuban.

Despite having nearly $137 million committed to their 2022-23 roster, Cuban says the Mavericks intend to do “whatever we have to” to keep guard Jalen Brunson. This seems to be true even if that guaranteed salary figure grows to over $151.5 million, pending roster decisions for Trey Burke, Maxi Kleber and Frank Ntilikina.

For reference purposes: This season the Golden State Warriors have a guaranteed salary amount of grater than $175.8 million, while the Brooklyn Nets are carrying more than $168.8 million. Factoring in a re-signed Brunson, and the Mavs will be in range of the priciest rosters in NBA history.

But before we get there, let’s examine what Brunson’s options for his next contract are. He’s got a handful of ways he can go, either before this season ends or this summer.

Veteran Extension

If Brunson and the Mavs wanted to, he could sign a veteran extension today. This type of extension goes by many nicknames, but for our purposes here, we’ll call it “The Dinwiddie” in honor of Brunson’s now teammate, Spencer Dinwiddie.

Because Dallas has full Bird rights for Brunson, but because his current salary is under the estimated average salary ($10,335,000), he can sign an extension with a pretty healthy raise. As a point of order, this is exactly what teammate Dorian Finney-Smith just did when he signed his version of “The Dinwiddie”.

This type of extension allows for Brunson to sign for 120% of the estimated average salary, then to get 8% raises on top of that first-year salary.

Here’s how it would look salary-wise:

• 2022-23: $12,402,000
• 2023-24: $13,394,160
• 2024-25: $14,386,320
• 2025-26: $15,378,480
• Total: Four years, $55,560,960

In Finney-Smith’s case, he got a player option on his final season and he also got a 5% trade bonus in his extension.

Now, this deal worked for Finney-Smith, as it worked for Dinwiddie and others. But those who signed this type of extension weren’t quite at Brunson’s level as a player. Dinwiddie is a good comp for Brunson, as both are somewhat similar as score-first point guards, who have been solid secondary-playmakers.

When Dinwiddie signed his extension, he was in the midst of a season that saw him average 16.8 points and 4.6 assists per game. This was after a breakout season with the Brooklyn Nets, where Dinwiddie averaged 12.6 points and 6.6 assists per game, but on 39% shooting from the field, including 33% from behind the arc. In addition, Dinwiddie had a prior injury history to consider, as he had previously torn his ACL.

This year, Brunson is averaging 16.3 points and 5.4 assists. Last season, Brunson averaged 12.6 points and 3.5 assists. But he’s a far better shooter than Dinwiddie, as he hits 49% from the field and 37% from three for his career. Also, there are no serious injury concerns with Brunson either.

Add it all up, and Dallas got one potential bargain with Finney-Smith on “The Dinwiddie”. They won’t get another one with Brunson, as he’d be leaving too much money on the table.

The Max Deal With Dallas

Let’s preface this by saying that Jalen Brunson isn’t a max player. Barring a massive playoff run where’s he’s a huge part of leading the Mavericks to the NBA Finals, Brunson won’t approach max money. But, for posterity’s sake, here’s the projected max deal Brunson could ink with Dallas this summer:

• 2022-23: $30,250,000
• 2023-24: $32,670,000
• 2024-25: $35,090,000
• 2025-26: $37,510,000
• 2026-27: $39,930,000
• Total: Five years, $175,450,000

That’s the 0-6 Years of Service five-year contract, max contract. It starts out at the first-year max with 8% raises.

Yes, that’s too rich for Dallas. Signing Brunson to such a deal would put the Mavericks in range of the Golden State Warriors payroll for this year. That’s too much for a team that has yet to advance out of the first round with this core group of players.

The Max Deal With Another Team

Could Brunson leave Dallas for a max deal somewhere else? It’s possible. The challenge is that only a handful of teams project to be in range of offering Brunson a max deal this summer. But there are always ways of clearing salary and, of course, sign-and-trades.

If, say the Detroit Pistons decide Brunson is the guy they need next to Cade Cunningham, they can do a max deal for Brunson. If the New York Knicks, one of Brunson’s long-rumored suitors, were willing to give him a max deal, they could arrange a sign-and-trade to send a couple of contracts back to the Mavericks. Or they could rope in a third team to help facilitate a deal.

If Brunson were to change teams on a max deal via straight signing or via sign-and-trade, here’s what that projected max contract would look like:

• 2022-23: $30,250,000
• 2023-24: $31,762,500
• 2024-25: $33,275,000
• 2025-26: $34,787,500
• Total: Four years, $130,075,000

That’s the same starting maximum starting salary Brunson could get from the Mavericks, but with only 5% raises in the subsequent seasons.

It’s likely that’s too rich for another team. Again, Brunson is a really solid player, but he hasn’t shown he’s a maximum player. Nor has Brunson shown he can be the number one option on a playoff team, which a max player should be.

Finding Middle Ground

This is where things get interesting. There’s about $18 million in wiggle room between “The Dinwiddie” extension Brunson can sign and the maximum amount Brunson can get as a free agent.

And almost right in the middle is the sweet spot for Brunson.

Looking at the teams who have a need at point guard this summer, combined with the Mavs desire to keep Brunson, you can start to formulate what it’ll take to pull him away from Dallas. Or for the Mavericks to re-sign him long-term.

Given that Detroit (via cap space) or New York (via sign-and-trade) could both easily do deals averaging $20 million or so, that seems to be the baseline for Brunson. Something in the four-year, $80 million range seems fair for both player and team.

For Dallas, that type of deal could look something like:

• 2022-23: $18,000,000
• 2023-24: $19,440,000
• 2024-25: $20,880,000
• 2025-26: $22,320,000
• Total: Four years, $80,640,000

For Detroit or New York (or anyone else), to get to similar total money, they’d have to up the first-year salary by a bit. That would leave them looking at deal similar to:

• 2022-23: $18,800,000
• 2023-24: $19,740,000
• 2024-25: $20,680,000
• 2025-26: $21,620,000
• Total: Four years, $80,840,000

Given Brunson’s age, production and projections to continue to be a solid player through his late-20s, those deal structures seem fair for both player and team. Now, if Detroit or New York (or anyone else) wanted to pull Brunson away, they could always go a little bit higher with their offer.

For the Pistons especially, given their potential cap space, this summer is bereft of quality free agents. If they want to spend some of their projected $31.4 million on a long-term point guard option to grow with Cade Cunningham and their young roster, they’d do worse than starting Brunson out at something even as high as $21 million in first-year salary. That total deal would look like:

• 2022-23: $21,000,000
• 2023-24: $22,050,000
• 2024-25: $23,100,000
• 2025-26: $24,150,000
• Total: Four years, $90,300,000

Yes, that might seem a touch high, but to get players to change teams, especially to a rebuilding one, sometimes you need to up your offer. Given the cap is projected to continue to rise, $23 million and $24 million doesn’t seem too extravagant for a solid point guard, who will be entering his prime years in 2024-25 and 2025-26.

Summary

Jalen Brunson is going to get paid this summer. The Dallas Mavericks won’t get him on a steal of a deal via “The Dinwiddie” extension, but they won’t have to max him out either. If Mark Cuban is prepared to go deep into the tax, something like the four-year, $80 million option we laid out above should be enough. But if Brunson wants to maximize his non-max payday, he could use the Detroit Pistons cap space to get himself a bigger deal.

Given the lack of quality free agents, but also lack of need for point guards around the NBA, Brunson should land right in the middle of “The Dinwiddie” extension and a max deal. And that’s a contract that should retain positive value as Brunson ages, while also putting him in position to sign a lucrative third contract when it expires.

Related NBA Contract Option Articles

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As the sky is blue, the New Orleans Saints enter the offseason will in the red in terms of projected cap space. At the time of this piece, Spotrac estimates a $76.1M overage with 57 players under contract, and less than a month until the official start of the 2022 league year. As we did with the Super Bowl Champion Rams, we'll take a crack at freeing up ample cap space for the Saints, by way of (many) restructures, a few contract extensions, & a release or two.

Related Pieces

• Freeing Up $100M of Rams' Cap Space
• Freeing Up $75M of Chiefs' Cap Space
• Freeing Up $70M of Cowboys' Cap Space

Quarterbacks

Predicted Savings: $7.1M

Taysom Hill
Has a $9M roster bonus due March 20th that’s already fully guaranteed. With his $9.9M 2023 base salary soon to fully guarantee as well, it makes sense for New Orleans to convert the roster bonus, add a void year to the back end of the contract, and free up space.
Predicted Savings: $7.1M

Running Backs

Predicted Savings: $8.3M

Alvin Kamara
Dropping Kamara’s $5.5M fully guaranteed salary down to the minimum and converting his $6M roster bonus while tacking on a void year frees up over $8M. Dropping his base salary to the minimum also means 4x less pay forfeited should he be suspended.
Predicted Savings: $8.3M

Wide Receivers

Predicted Savings: $11.9M

Michael Thomas
Has 3 years, $52M remaining on his contract, but hasn’t seen legitimate action since 2019. The dead cap on his deal says he stays 1 more seasons, but here are the options:

1. Do nothing, keep his $24.7M cap hit intact, and free up significant savings in 2023 should the two sides split after the 2022 season.
2. Simple restructure his $15.35M base salary & $450,000 offseason bonuses, adding two void years to the back end of the contract, dropping his 2022 cap figure to $12.8M.
3. Trade or Release him immediately, freeing up a measly $2M of cap space.
4. Trade or release him after June 1st, freeing up $15.35M of cap space.

Predicted Savings: $11.9M

Tight Ends

Predicted Savings: $1.57M

Nick Vannett
75% of Vannett’s 2022 salary is already fully guaranteed, so while the savings aren’t great, it makes sense to convert what’s available and free up the cap anyway. A base salary + $400,000 roster bonus restructure + 3 void years clears $1.57M
Predicted Savings: $1.57M

Offensive Line

Predicted Savings: $25.8M

Terron Armstead
Is a pending UFA who will leave behind $13M of dead cap if the Saints allow his contract to void on March 16th. Extending their left tackle won’t be cheap, but it’s probably the right move for plenty of reasons. He projects to a 4 year, $96M contract in our system, which if structured properly can put $30M in his pocket this year, and drop the $13M cap charge down into the $11M range.
Predicted Savings: $2M

Andrus Peat
Would be a release candidate in a perfect world, but his $10.85M salary is already fully guaranteed, so barring a trade (possible), New Orleans will focus on a restructure. Tacking on 2 void years frees up over $9M.+
Predicted Savings: $9.3M

Erik McCoy
Is entering a contract year for his rookie contract with an expected salary boost thanks to the Proven Performance Bonus. There’s $2.8M to be saved here if the Saints move on, but it seems likely he sticks for 2022.

Cesar Ruiz
Enters year 3 of his rookie contract carrying a $3.4M cap hit. He may be asked to move to guard should the Saints move on from Erik McCoy. 

Ryan Ramczyk
Is a prime restructure candidate for both his base salary & roster bonus, a move that would drop his cap hit from $23M to $8.4M.
Predicted Savings: $14.5M

Defensive Line

Predicted Savings: $21.78M

Cameron Jordan
Still a Top 10 edge rusher, a 3rd consecutive restructure comes with risk, but it’s likely a necessity right now. His $23.1M cap figure can be dropped to $11.8M by tacking on two void years with a full restructure of his base salary, roster bonus, workout bonus, and a new condition to his incentives that make them not likely to be earned.
Predicted Savings: $11.3M

David Onyemata
Enters a contract year in 2022 currently carrying a $13.17M cap figure. That hit can be reduced to $7.19M with a base salary + roster bonus restructure, while adding on 3 void years.
Predicted Savings: $5.97M

Marcus Davenport
Projects to a 4 year, $94M extension in our system. If we assume a $20M signing bonus, we can drop the current cap hit from $9.5M to $5M.
Predicted Savings: $4.5M

Linebackers

Predicted Savings: $5.1M

Demario Davis
Was a Top 8 linebacker in 2021 according to PFF and holds $10.5M of dead cap against an $11M cap hit for 2022. His $7.5M base salary can be dropped to the $1.1M minimum, freeing up $5.1M if two void years are tacked on.
Predicted Savings: $5.1M

Secondary

Predicted Savings: $32.8M

Marshon Lattimore
Represents the biggest potential savings with his “baked-in” restructure. Lattimore’s $9.1M salary & $15M roster bonus can be converted to signing bonus, freeing up $18.4M of space.
Predicted Savings: $18.4M

Malcolm Jenkins
Is both a restructure and a trade/release candidate this offseason. An early March trade/release frees up $3.8M of cap, while a Post June 1st designated release would open up $7.75M. If the plan is to keep him, a base salary & roster bonus restructure with 3 void years tacked on can clear $4.9M of cap space.
Predicted Savings: $4.9M

Bradley Roby
The 30 year old holds a $10.1M cap hit, $9.5M of which can come off the books with an early March release. This moved is largely expected.
Predicted Savings: $9.5M

Special Teams

Predicted Savings: $2M

Wil Lutz
Lutz missed half of 2021 with injury. Factor in a $5.5M cap hit and no upfront guarantees on his contract, and an outright release might be possible here. Doing so in early March only frees up $1.73M however, whereas an outright restructure of his salary and offseason bonuses can clear over $2M. We’ll assume that route for now.
Predicted Savings: $2M