Manster7588
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Yes, I understand the Math. In your example his year 4 cap hit would be $38M and years 1-3 would be $32M. If it were structured like that we could cut Dak after 3 years and owe him nothing and have only $4M in dead money. So he would have signed a 3 year deal for $33M per if we want out or if still a good deal for the team we get him for year 4. I don't think he does that. The teams are getting craftier and very seldom is the salary the same each year but who knows
I would guess his SB is probably $25M and split over 4 years unless Dallas pulls a stupid Howie movie and splits it over 5 (I think the new CBA was supposed to do away with that?). Usually the first two years are the only ones guaranteed at signing. The 3rd year may guarantee in March of 2021 or something. Also popular in the big deals are roster bonuses in outer years that may be guaranteed as well and push out the cap allocation. So in your example maybe a $7.7M salary and a $20M bonus in year 2. But the key will be what is originally reported as guaranteed vs what really is as we all know. Wentz's contract is a good example of this or even Coopers.
I fully agree teams do some wizardly math with annual salary, I'm just throwing out a basic contract structure on how I'd try to get him in. Those guys writing contracts are much wider than me.