Unlike when a player is cut, a player actually has to be traded after June 1 to split his cap hit over 2 season.
Cut Gurley in March? Yup - the Rams can call that a 'post June 1 cut' and spread the hit over 2 years. Caveat - the Rams have to wait until after June 1 to make the adjustment on the cap, meaning they carry the $20.2M cap hit until June 1, and then they can move $10.1M to next year's cap. (This wasn't the way the CBA was originally written, but players were impacted because guys who were released after June 1 had a tough time finding jobs. So the league and the NFLPA made this adjustment so guys like Gurley can be on the market when it makes sense.)
Trade Cooks in March or April? Nope - the $17.8M cap hit counts this year.
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