The New England Patriots have been tight against the salary cap all season, but they have now created some wiggle room. According to a report by ESPN’s Mike Reiss, the Patriots have restructured the contract of special teamer Cody Davis to create $258,824 in additional room under their cap.
Per some follow-up analysis from salary cap expert Miguel Benzan, the team managed to clear that space by removing the remaining active roster bonuses in Davis’ deal:
Basically, the Patriots move the 2023 credit for the unearned [likely to be earned] active roster bonuses into 2022 to ensure they had enough cap space this year.