If a player earns a contract that is 5 years and pays him a total of $20 Million, he counts $4 million per year against the cap, right?
If it were only that simple. Teams with heavy payloads learned quickly that the best way to combat the Salary Cap was to circumvent it. They did this by back loading contracts, pushing all of the big money to the end of the contract. For example, a 5-year, $20 million contract (not counting a signing bonus) signed in 2005 as described above could possibly allocate the money in the following manner: Year 1 (2006): $450,000 (min. cap given to players with 4+ years experience) Year 2 (2007): $1 million Year 3 (2008): $1.5 million Year 4 (2009): $5 million Year 5 (2010): $12 million Note: I have provided this example to reflect another important point. With the 2010 season being uncapped, there are special rules governing how much money can be pushed into the future. In reality, a contract like the one listed above is NOT actually valid under the present set of circumstances, since the final year is currently set to be an uncapped season. The contract would not be allowed as it would have
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