Danno

I'll review more, but it has to do with designating the player as a "June 1st" cut, then you can spread the hit over two years instead of just one.

If we can spread it over 2 years, cutting the 3 amigos (or forcing them to accept much less) is pretty much a no brainer.

The only person who'll have a fit over this is Benson, who will lose about 14 million for nothing.

TheOak

Philadelphia Eagles Salary Cap -- Analyzing the CBA
Acceleration
(1) For any player removed from the Team's roster, or whose Contract is assigned to another Club via waivers or trade, on or before June 1 in any league Year prior to the Final Capped Year, or at any time during the Final Capped Year, and unamortized signing bonus amounts will be included in Team Salary for such League Year except that for each League Year preceding the Final Capped Year, each Club may designate up to two Player Contracts that, if terminated on or prior to June 1 and if not renegotiated after the last regular season game of the prior League Year, shall be treated (except to the extent prescribed by Section 7(d)(iii) below) as if terminated on June 2, i.e., the Salary Cap charge for each such contract will remain in the Club's Team Salary until June 2, at which time its Paragraph 5 Salary and any unearned LTBE incentives will no longer be counted and any unamortized signing bonus will be treated as set forth in Subsection (2) below.
(2) For any player removed from the Team's roster or whose Contract is assigned via waivers or trade after June 1, except in the Final Capped Year, any unamortized signing bonus amounts for future years will be included fully in Team Salary at the start of the next League Year.

Analysis: If a player is cut or traded before June 1st, then the prorations for every year of his contract not yet completed "accelerate" into the current year. This is also known as "dead money". If the player is cut or traded after June 1st, then only that current year's proration becomes dead money, while the proration from all future years accelerates into the next year. Each year, a team can select two players who will be cut before June 1st but will be treated as though they were cut after June 1st in terms of the salary cap. The only difference is that in reality the player is a free agent without having to wait until June.


Smith and Harper are the only ones that would be effected. Vilma is in his final year and there is no proration.