Pushing cap room from 2007 into 2008

[AdamJT13]

There were 17 teams that pushed unused cap room from 2007 into 2008 by renegotiating contracts late in the season to exploit the incentive loophole (any incentive added after the start of the regular season automatically is considered LTBE, is charged against the cap that season, then gets credited back the following season if it's not earned). Most of these -- probably all of them, in fact -- are completely bogus, unreachable incentives designed only to push cap room forward.

Here are the teams, the players and the amounts --

Kansas City -- Keyaron Fox, $10 million
Seattle -- Pork Chop Womack, $7.4 million
Jacksonville -- Shantee Orr, $6.5 million
Tennessee -- Ben Hartsock, $6 million
New Orleans -- Josh Cooper, $4,713,900
New York Jets -- Abram Elam, $4.7 million
Atlanta Falcons -- Dwayne Blakley, $4 million
Dallas -- Tony Curtis $3.5 million
Green Bay -- Craig Nall, $3.265 million; Donald Lee, $1.7 million
Baltimore -- Matt Katula, $2.6 million
Washington -- Randall Godfrey, $1,821,260
Minnesota -- Heath Farwell, $803,000 (see below)
San Francisco -- Bryan Gilmore, $611,678
Tampa Bay -- Jerramy Stevens, $678,951

The following three teams used players with two years left on their contract. By rule, the LTBE charge was treated as a signing bonus and prorated over each season. The 2008 amounts currently remain prorated against the 2008 cap.

St. Louis -- Brock Berlin, $3,174,300 each year
New England -- Kyle Eckel, $5,602,500 each year
Indianapolis -- Tyjuan Hagler, $4 million each year


In addition to using the loophole on Heath Farwell, the Vikings used it several other times prior to that -- on Pat Williams ($12.25 million), Steve Hutchinson ($4.75 million), Bobby Wade ($2.4 million) and Ben Leber ($577,500). Their total for the five players involved is $20,780,500 of cap room pushed forward.



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Edit: Here are the other teams to use the loophole, with the players involved and their amounts. (This should be just about every last one. Anyone else would be a very small amount or a somewhat legitimate incentive.)


Jacksonville -- Tutan Reyes, $10 million

Tampa Bay -- Chad Lucas, $7 million; Lionel Gates, $6 million

Buffalo -- Shaud Williams, $3.5 million; Aaron Schobel, $3 million; Leon Joe, $2.5 million; Tim Massaquoi, $2 million; Corey Mace $1 million; Scott Mayle, $1 million

Philadelphia -- Shawn Andrews, $2.125 million; Akeem Jordan, $2.5 million; Tanard Davis $1.6 million; Darren Howard, $1.5 million; Marcus Paschal, $1 million; Brian Dawkins, $800,000

Cleveland -- Ryan Pontbriand, $8 million

Oakland -- Mark Wilson, $7,345,532

Indianapolis -- Craphonso Thorpe, $4 million

Philadelphia -- Reno Mahe, $4 million

Green Bay -- Ryan Krause, $4 million

Carolina -- Jason Carter, $4 million

Miami -- Lance Schulters, $3 million, Samkon Gado, $750,000

San Francisco -- Roderick Green, $1.5 million

Kansas City -- Mickey Pimental, $1.29 million



Multi-year contracts --

Cleveland -- Ken Dorsey $3.025 million/year over four years

Tampa Bay -- Kenneth Darby $893,088 (plus $606,912 in 2008)

Philadelphia -- Jon Dorenbos $90,833/year over six years

Carolina -- Nai'il Diggs, $2.67 million/year over four years

New Orleans -- Josh Savage $3,553,088/year over two years

Miami -- Chester Harris, $1,126,323 (plus $873,677 in 2008)


Also, Shantee Orr's incentive (for Jacksonville) was $1 million more than I had in my first post. It's fixed now.


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Another update:

Here are the total amounts for all 23 teams to use the loophole --

Minnesota $20,780,500
Jacksonville $16.5 million
Tampa Bay $14,572,039 (plus $606,912)
Philadelphia $13,615,833 (plus $90,833)
Buffalo $13 million
Kansas City $11.29 million
Cleveland $11.025 million (plus $3.025 million)
Green Bay $8.965 million
New Orleans $8,266,988 (plus $3,553,088)
Indianapolis $8 million (plus $4 million)
Seattle $7.4 million
Oakland $7,345,532
Carolina $6.67 million (plus $2.67 million)
Tennessee $6 million
New England $5,602,500 (plus $5,602,500)
Miami $4,876,323 (plus $873,677)
New York Jets $4.7 million
Atlanta $4 million
Dallas $3.5 million
St. Louis $3,174,300 (plus $3,174,300)
Baltimore $2.6 million
San Francisco $2,111,678
Washington $1,821,260


The "plus" amounts are the 2008 portions for prorated incentive charges. Those charges will automatically disappear at the start of the 2008 League Year.

[rabal]

Didn't you have the Bills doing the same thing?

[AdamJT13]

Originally Posted by rabal

Didn't you have the Bills doing the same thing?

That list (other than the extra Vikings) was just from renegotiated contracts late in the season. I'll see if I can add the list of teams who used it on new contracts (such as when they called up a player from the practice squad). I know the Bills used it when they signed Tim Massaquoi in November ($2 million). And I know Aaron Schobel had a $3 million special teams LTBE that he probably didn't earn, either.

[rabal]

Here's what you posted in the Salary Cap Commitments thread

http://www.kffl.com/forums/showpost....4&postcount=20

[rabal]

Ahh....I see you edited the first post

[3547274240]

The USA Today database shows Reno Mahe of the Eagles getting a 4M bonus. That has to be a bogus LTBE, how come that wasn't included in your list?

[Urgent]

I was unaware the Patriots bonus was a two-year deal.
Strange. I wonder why they allocated the money over two years rather than one.

[SeanUrlacher54]

Originally Posted by Urgent

I was unaware the Patriots bonus was a two-year deal.
Strange. I wonder why they allocated the money over two years rather than one.

Plans on spending a bit more for the next couple of years?


Is everyone completely ok with this loophole? It seems kind of ****ty to my that some teams due a few million every year which is ok but there are always one or two team that due 8,9,10 or like the Vikings 20 million.

Thats just ridiculous.

[Wyndham]

The Chiefs probably offered Keyaron Fox a "LTBE" $10 million bonus to stay healthy for more than three straight games. I doubt the league thought it could've been considered anything but LTBE, but Chiefs fans and management knew it was never going to happen.

[shlynch]

Originally Posted by 3547274240

The USA Today database shows Reno Mahe of the Eagles getting a 4M bonus. That has to be a bogus LTBE, how come that wasn't included in your list?

He only included renegotiated contracts. Mahe's deal was new, and therefore isn't on the list.

[dead meadow]

This has always made me curious as why don't most or all of the 32 teams do it? Is it a bad reflection on a front office like the Dolphins (which lets face it had a well-deserved reputation for incompetence till Parcells/Ireland came in)? With the greatest of respect, if we're all here talking about it and PFT does as well, surely these front offices know about this loophole too?

[Vin Lombardi]

Originally Posted by SeanUrlacher54

Plans on spending a bit more for the next couple of years?


Is everyone completely ok with this loophole? It seems kind of ****ty to my that some teams due a few million every year which is ok but there are always one or two team that due 8,9,10 or like the Vikings 20 million.

Thats just ridiculous.

I think it's genius, but of course my team is one of the main beneficiaries. There weren't any good FAs to spend the money on last year, especially with the feeding frenzy that was the first post-TV-contract FA period. Also, the Vikings tried to spend the money (tried to sign Kevin Curtis who took less money from Philly, etc) so it's not like they're trying to be cheapskates.

[AdamJT13]

Originally Posted by dead meadow

This has always made me curious as why don't most or all of the 32 teams do it? Is it a bad reflection on a front office like the Dolphins (which lets face it had a well-deserved reputation for incompetence till Parcells/Ireland came in)? With the greatest of respect, if we're all here talking about it and PFT does as well, surely these front offices know about this loophole too?

The Dolphins did it with several new contracts (see the updated first post).

Some teams don't do it because they don't have any unused cap room -- either they spent their cap, they used it to extend someone's contract, or they had players earn legitimate incentives that would use up their cap (or more). Then there's Arizona, which I don't think has ever used it or spent right to their cap. Maybe a few times they've spent to the cap, but I'm pretty sure they've never used the loophole. This year, they didn't have a single LTBE incentive in any player's contract -- legitimate or otherwise.

[AdamJT13]

Here's the combined list from the original (and updated) post --

Atlanta -- Dwayne Blakley, $4 million

Baltimore -- Matt Katula, $2.6 million

Buffalo -- Shaud Williams, $3.5 million; Aaron Schobel, $3 million; Leon Joe, $2.5 million; Tim Massaquoi, $2 million; Corey Mace $1 million; Scott Mayle, $1
million

Carolina -- Jason Carter, $4 million; Nai'il Diggs, $2.67 million/year over four years

Cleveland -- Ryan Pontbriand, $8 million; Ken Dorsey $3.025 million/year over four years

Dallas -- Tony Curtis $3.5 million

Green Bay -- Ryan Krause, $4 million; Craig Nall, $3.265 million; Donald Lee, $1.7 million

Indianapolis -- Craphonso Thorpe, $4 million; Tyjuan Hagler, $4 million/year over two years

Jacksonville -- Tutan Reyes, $10 million; Shantee Orr, $6.5 million

Kansas City -- Keyaron Fox, $10 million; Mickey Pimental, $1.29 million

Miami -- Lance Schulters, $3 million, Chester Harris, $1,126,323 (plus $873,677 in 2008); Samkon Gado, $750,000

Minnesota -- Pat Williams, $12.25 million; Steve Hutchinson, $4.75 million; Bobby Wade, $2.4 million; Heath Farwell, $803,000; Ben Leber, $577,500

New England -- Kyle Eckel, $5,602,500/year over two years

New Orleans -- Josh Cooper, $4,713,900; Josh Savage $3,553,088/year over two years

New York Jets -- Abram Elam, $4.7 million

Oakland -- Mark Wilson, $7,345,532

Philadelphia -- Reno Mahe, $4 million; Akeem Jordan, $2.5 million; Shawn Andrews, $2.125 million; Tanard Davis $1.6 million; Darren Howard, $1.5 million; Marcus Paschal, $1 million; Brian Dawkins, $800,000; Jon Dorenbos $90,833/year over six years

San Francisco -- Roderick Green, $1.5 million; Bryan Gilmore, $611,678

Seattle -- Pork Chop Womack, $7.4 million

St. Louis -- Brock Berlin, $3,174,300/year over two years

Tampa Bay -- Chad Lucas, $7 million; Lionel Gates, $6 million; Jerramy Stevens, $678,951; Kenneth Darby $893,088 (plus $606,912 in 2008)

Tennessee -- Ben Hartsock, $6 million

Washington -- Randall Godfrey, $1,821,260

[PsychoViking]

The Vikings don't really have anyone left to re-sign except Winfield, who doesn't seem like he really wants to be here.

The money trail
February 21st, 2008 – 1:17 PM by Kevin Seifert

Checking in from an undisclosed Twin Cities living room, we feel obliged to point out a subtlety of the NFL salary cap that annually confuses fans (and reporters). Namely, how did the Vikings go from having $14.8 million in salary cap space earlier this week to nearly $30 million today?

The short version of the explanation is that the $14.8 million represented the Vikings’ space BEFORE the NFL’s (fiscal) year-end recalculations of bonus money and other 2007 variables. This year, the Vikings will receive about $15 million in cap “credits” because of their annual — and legal — practice of inserting bonuses into contracts that count against the salary cap, but are for achievements that will never be met. The most significant case in 2007 was in NT Pat Williams’ new contract, which included some $13 million in bonuses that he didn’t (and never had a chance to) achieve.

That $13 million counted against the Vikings’ 2007 cap, but according to NFL rules, the Vikings can take a “credit” for that same figure in 2008 because the bonus was not paid out. So, in the Williams case alone, the Vikings gained another $13 million-plus in cap space for 2008.

In essence, this practice prevents the Vikings from “wasting” cap space by allowing them to push their surplus into the following season. There have been some suggestions that this practice also allows the Vikings to occupy cap space without actually paying out any cash, which technically is true. But as we’ve documented, this doesn’t mean the Vikings aren’t spending cash. In fact, since the Wilf family took on primary ownership in June 2005, the Vikings have handed out more than $100 million in guaranteed money alone to players.