Actually, the full guaranteed amount requires immediate cash.
This article indicates that Wentz got a $66M signing bonus for a contract with $107M in guarantees. [
www.washingtonpost.com] So at signing the Eagles had to come up with the entire $107M - $66M went to Wentz as his signing bonus, the remaining $41M is now in an escrow account with Wentz' name on it.
The practice of putting the guaranteed money in escrow is a left-over rule from the days when the NFL's future was not assured, but the rule is still on the books and teams still have to abide by it.
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