Defensive end J.J. Watt will retire at the conclusion of the season and, as explained in this post last week, because of void years on the end of his two-year contract and performance bonuses earned this season, his contract is set to carry an $8.2 million cap charge in dead money.
According to ESPN’s Field Yates, the Cardinals did some cap manipulation to lessen the cap hit next year.
He had three void years originally on the back end of his two-year deal. They technically extended Watt’s deal, making 2023 a minimum-salary year and leaving 2024-2025 as void years.
So instead of his contract voiding in February or March, immediately accelerating the cap charge, the Cardinals can technically release him in the new league year and make him a post-June 1 designation.
Instead of an $8.2 million cap hit in 2023 ($7.2 million in prorated signing bonus, $1 million in 2022 sack bonus), his cap hit will be $3.4 million in 2023 and $4.8 million in 2024.
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