Deshaun Watson's contract with the Cleveland Browns is unique for its simplicity: $230 million over five years, fully guaranteed and no complex bonuses.
By restructuring his contract for a second year, the Browns aim for salary cap relief, converting a significant portion into a signing bonus to spread out its impact.
The structure allows Cleveland to lower Watson's immediate cap hit, converting a hefty salary into a signing bonus while pushing some financial impact to future years.
The decision to add a 'void year' shows the strategic financial maneuvering teams engage in to maintain flexibility under the salary cap.
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