Math is Hard/Guaranteed contracts.

Before last years SB I had a discussion on Turf Show Times comparing how the Bengals were built and how and the Rams were constructed. My stand was that the Bengals had a better chance of long term SB contention than the Rams because they were keeping their draft picks, therefore keeping the team young under rookie salaries. The Rams were trading away their draft picks for older high salaried free agents and would be up against the salary cap in a few years.

Most of the cordial/logical replies were to inform me that they didn't care about draft picks and that Rams management could "work the cap" to their advantage despite it's numerical top. They said Rams management would rather pay large salaries to known commodities and could maneuver within the Cap. I asked how but got no clear answers.

I was hoping someone more knowledgeable than myself could help me out in regard to Guaranteed contracts and how they apply to the salary cap. For example, can the Rams sign a FA for 4yrs and $100,000,000 with 100% guaranteed then let him go, after already paying him up front (say retired or fired), after two years and not have the remaining two years of his contract go against the cap?

If this is possible teams with big pockets can circumvent the cap and competitive balance will erode.

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