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Fifth-year options have no offset obligation

With the Browns deciding to cut defensive tackle Phil Taylor, who has a fully-guaranteed fifth-year option salary of $5.477 million, I initially assumed that the Browns would get a dollar-for-dollar credit for any money Taylor earns elsewhere.

As I often do, I assumed wrong.

The Collective Bargaining Agreement says nothing about offset language in the fifth-year option, and the NFL Players Association believes there’s no offset obligation. Indeed, the offset duty applies only when affirmative offset language is added to a contract. Without that express language, there’s no offset.

Which means that Taylor could indeed get $5.