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The original was posted on /r/nfl by /u/JCameron181 on 2026-04-03 14:41:47+00:00.
TL;DR:
The Raiders used a salary cap loophole to sign Kirk Cousins for significantly less than his market value while forcing the Falcons to pay the difference. By offering a minimum base salary this year paired with a massive guarantee in 2027, the Raiders kept their 2026 payout at only $11.3 million. This maneuver exploits “offset” rules, which usually allow former teams to reduce their debt if a player signs elsewhere, but only against current-year earnings. While legal under current NFL rules, analysts expect the league may move to close this loophole to prevent similar cap manipulation in the future. Ultimately, the situation shows the aggressive gamesmanship teams use to gain a competitive edge through complex contract structures.