The Miami Dolphins made a shrewd move this week to restructure the contract of defensive tackle Ndamukong Suh. He signed a franchise-record $114 million deal last year and had a cap number of $28.6 million and a salary of $23.485 for 2016.
ESPN NFL Insider Field Yates provided the details:
The Dolphins converted $10 million of Suh’s $23.485 million salary into a signing bonus. Suh will receive that bonus money up front.
An additional $10 million was changed into a pair of roster bonuses to be paid out in 2017. However, the cap hit for those two bonuses will be prorated beginning this season.
Suh’s reduced salary for 2016 will be $3.485 million, which will be paid during the regular season. The restructuring saved the Dolphins $16 million of salary cap room.
Suh deferred $10 million he could’ve made this year to 2017 but did not take a loss on the total value of his contract. The Dolphins needed the cap room to improve the team, and this was one of the biggest moves they could make.