Taking HC's example below, cutting an 11 year guy at the end of year 11, compared to allowing for season rollover and cutting 1st day of year 12.
Cut year 11 - 6M cap hit in year 12
Cut year 12 - 3M cap hit in year 12 and 3M cap hit in year 13
I prefer cut EOS year 11, but harder to police. If EOS year 11 is the rule, and someone waits until year 12 they would defer 3M of cap hit from year 12 to year 13.
But if the rule is 1st day of year 12, owners could choose to cut before EOS year 11, thus electing to take the cap hit in year 12 instead of spreading it out over two year. This would require less policing.
hchoudhry17 wrote:
The hit for the current season is what you already pay the guy for the season its not a penny more than his current salary plus bonus. I promise you that much.
Example:
QB Bob Jones is an 11 year vet on my team and his contract is structured like this:
2023: Salary- 1 Million Bonus- 3 Million
2024: Salary-1.5 Million Bonus- 3 Million
2025: Salary- 2 Million Bonus- 3 Million
If it is during the postseason of year 2023 and i cut Jones, I will incur a dead salary hit of 4 Million this season and save 0, and a hit of 6 Million next season and save 1.5 Million. Notice that you are paying the man 4 million anyways year 2023. So the dead hit basically means you are paying the man his normal 2023 salary after you cut him, you don't gain or lose money. Therefore, THERE IS NO NEGATIVE NET CAP HIT ON YOUR TEAM IN 2023. In 2024, however, I'd incur a net negative of 1.5 million. Make sense?