Originally Posted by DaneMcCloud
Plus, teams can no longer spread a cap hit over two seasons.
That ended in 2009, IIRC.
From page 93 NFL Players Association NFL CBA – August 4, 2011
(1) For any player removed from the Team's roster, or whose Contract is
assigned to another Club via waivers or trade, on or before June 1 in any League Year
prior to the Final League Year, or at any time during the Final League Year, any unamortized
signing bonus amounts will be included in Team Salary for such League Year,
except that for each League Year preceding the Final League Year, each Club may designate
up to two Player Contracts that, if terminated on or prior to June 1 and if not renegotiated after the last regular season game of the prior League Year, shall be treated
(except to the extent prescribed by Section 6(d) (iv) below) as if terminated on June 2, i.e.,
the Salary Cap charge for each such contract will remain in the Club's Team Salary until
June 2, at which time its Paragraph 5 Salary and any unearned LTBE incentives will no
longer be counted and any unamortized signing bonus will be treated as set forth in
Subsection (2) below. If acceleration puts a Team over the Salary Cap, the Team will
have seven days to conform with the Salary Cap, but may not sign any players until there
is Room to do so under the Salary Cap.