According to Cincinnati Bengals head coach Marvin Lewis, defensive tackle Pat Sims will be activated on Friday. Once that officially happens he'll be placed on the active roster. This was the final week that Sims was exempted, due to NFL rules and would have been forced into activation or to remain on the PUP for the rest of the season.
In the meantime the Bengals require a corresponding roster move because Sims would no longer have an exemption applied to him. That can include waiving, releasing or placing someone on a season-ending injury list; anything to remove the player from the active 53-man roster.
The Bengals have yet to officially announce the change.