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RockRam
Rams have Goff on the cheap another 3 years. They have to take advantage of that.
But even more, while I don't think it's the case, anyone can have a great career year. The Rams need to be certain that Goff can sustain his 2017 improvement and take it to yet another level.

In the long run, taking advantage of cheap years may end up costing more.

If they waited to give Goff a contract after those 3 years are up, he may cost $36M by that time. If they give him an extension early, like the Raiders did with Carr, they may be able to lock him in for a lower amount that is more palatable for the salary cap. That's how some teams manage the huge QB expense.

Of course the Rams shouldn't entertain an extension at all if they are not certain he's the long term QB.

But if he does sustain his 2017 improvement this year and goes to yet another level, it will be time to talk extension after this season. The CBA allows extensions after the 3rd season. The Rams would be wise to start considering that path.