It’s a very cap-friendly deal for Atlanta in the first year. Samuel will count $3.875 million against this year’s cap. He’ll receive a base salary of $1.25 million (his previous scheduled base salary for this year was $9.9 million). Samuel also will get an $875,000 roster bonus this year. The deal also includes a $2.25 million option bonus.
In 2013, Samuel’s base salary is scheduled to be $3 million, but that could rise if an escalator clause is met. Samuel also is scheduled for a $1.675 million roster bonus next season. His cap figure for 2013 is $6.425 million.
In 2014, Samuel’s scheduled base salary is $3.5 million and he is scheduled for a $1.675 million roster bonus. Samuel’s 2014 base salary could rise if he meets an escalator clause.
To help fit Samuel under the cap, the Falcons did a very simple restructuring of the contract for offensive lineman Justin Blalock. His base salary was lowered from $2.5 million to $700,000, but he was given a $1.8 million signing bonus.