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Upon further review, Schefter probably has it right.

The operative provision is this one in the attached picture.

Since 2009 is a capped year and is the year before the "Final League Year," players with five accrued years will not be UFAs, but they will be treated as players with 4 accrued years under Article XIX, Sections 2-4.

The portion of Article XIX that applies to salaries states:

(ii) For Restricted Free Agents with four Accrued Seasons (in Uncapped Years):
(1) Right of First Refusal: one year Player Contract with Paragraph 5 Salary of at least $771,600 for the 2006 League Year, $925,000 for the 2007 League Year, $1,002,000 for the 2008 League Year, $1,085,000 for the 2009 League Year, $1,176,000 for the 2010 League Year, $1,275,000 for the 2011 League Year, or $1,383,000 for the 2012 League Year, as applicable; (but see F below)

(2) Right of First Refusal and Draft Selection at Player’s Original Draft Round: one year Player Contract with a Paragraph 5 Salary of at least (a) the amount set forth in Subsection (b)(ii)(1) above; or (b) 110% of the player’s prior year’s Paragraph 5 Salary, whichever is greater; in addition, if option (b) applies, all other terms of the player’s prior year contract are carried forward unchanged (this Subsection is subject to the rules of Subsection (c) below);

(3) Right of First Refusal and One Second Round Draft Selection: one year Player Contract with a Paragraph 5 Salary of at least (a) $1,375,000 in the 2007 League Year, $1,492,000 in the 2008 League Year, $1,620,000 in the 2009 League Year, $1,759,000 in the 2010 League Year, $1,910,000 in the 2011 League Year, or $2,075,000 in the 2012 League Year, as applicable, or (b) 110% of the player’s prior year’s Paragraph 5 Salary, whichever is greater; in addition, if option (b) applies, all other terms of the player’s prior year contract are carried forward unchanged

(4) Right of First Refusal and One First Round Draft Selection: one year Player Contract with a Paragraph 5 Salary of at least (a) $1,673,000 for the 2006 League Year, $1,975,000 for the 2007 League Year, $2,142,000 for the 2008 League Year, $2,323,000 for the 2009 League Year, $2,521,000 for the 2010 League Year, $2,736,000 for the 2011 League Year, or $2,971,000 for the 2012 League Year, as applicable, or (b) 110% of the player’s prior year’s Paragraph 5 Salary, whichever is greater; in addition, if option (b) applies, all other terms of the player’s prior year contract are carried forward unchanged; and

(5) Right of First Refusal, One First Round Draft Selection, and One Third Round Draft Selection: one year Player Contract with Paragraph 5 Salary of at least (a) $2,196,600 for the 2006 League Year, $2,475,000 for the 2007 League Year, $2,687,000 for the 2008 League Year, $2,917,000 for the 2009 League Year, $3,168,000 for the 2010 League Year, $3,442,000 for the 2011 League Year, or $3,741,000 for the 2012 League Year, as applicable, or (b) 110% of the player’s prior year’s Paragraph 5 Salary, whichever is greater; in addition, if option (b) applies, all other terms of the player’s prior year contract are carried forward unchanged.

...

(f) A Restricted Free Agent shall have the option of accepting a one year NFL Player Contract for 110% of his Prior Year Paragraph 5 Salary (with all other terms of his prior year contract carried forward unchanged) in lieu of a Player Contract for the applicable alternative amount specified in this paragraph, if he so wishes, regardless of which Player Contract is for a greater amount.



As Schefter reports, it all comes back to $17 million (current salary times 110%) to keep Cassel.