Earlier this week, Armando Salguero of the Miami Herald wrote that all options are on the table for dealing with defensive tackle Ndamukong Suh‘s contract, given the team’s current need for cap space. The potential strategies include trading him (which would generate $3.9 million in cap room) and cutting him with a post-June 1 designation (which would generate more than $17 million, as of June 2). There’s another option that Miami could consider, allowing them both to keep Suh and to reduce his cap number significantly. It’s the so-called simple restructuring, where the bulk of his 2018 salary becomes a signing bonus, pushing the majority of that money into future years. As to Suh, who has a $16.985 million salary this year, the Dolphins could (for example) reduce his 2018 salary to $1 million and pay him $15.985 million now. With three years left on his contract, the bonus would be divided equally between 2018, 2019, and 2020. This would create $10.66 million in immediate cap space, reducing his cap number for 2018 from $26.1 million to less than $15.5 million. The problem, of course is that it would add $5.33 million to Suh’s cap number for 2019, pushing it to nearly $33.5 million. The high cap numbers in the later years of the Suh deal come from a simple restructuring of a bloated 2016 base salary, which converted $20 million to a bonus that was spread over five years.
Dolphins can easily keep Suh, clear $10 million-plus in cap space
Pro Football Talk | Feb 24