http://www.kffl.com/forums/showthread.php?t=224567
QUOTE
There were 17 teams that pushed unused cap room from 2007 into 2008 by renegotiating contracts late in the season to exploit the incentive loophole (any incentive added after the start of the regular season automatically is considered LTBE, is charged against the cap that season, then gets credited back the following season if it's not earned). Most of these -- probably all of them, in fact -- are completely bogus, unreachable incentives designed only to push cap room forward.
Here are the teams, the players and the amounts --
Kansas City -- Keyaron Fox, $10 million
Seattle -- Pork Chop Womack, $7.4 million
Jacksonville -- Shantee Orr, $6.5 million
Tennessee -- Ben Hartsock, $6 million
New Orleans -- Josh Cooper, $4,713,900
New York Jets -- Abram Elam, $4.7 million
Atlanta Falcons -- Dwayne Blakley, $4 million
Dallas -- Tony Curtis $3.5 million
Green Bay -- Craig Nall, $3.265 million; Donald Lee, $1.7 million
Baltimore -- Matt Katula, $2.6 million
Washington -- Randall Godfrey, $1,821,260
Minnesota -- Heath Farwell, $803,000 (see below)
San Francisco -- Bryan Gilmore, $611,678
Tampa Bay -- Jerramy Stevens, $678,951
The following three teams used players with two years left on their contract. By rule, the LTBE charge was treated as a signing bonus and prorated over each season. The 2008 amounts currently remain prorated against the 2008 cap.
St. Louis -- Brock Berlin, $3,174,300 each year
New England -- Kyle Eckel, $5,602,500 each year
Indianapolis -- Tyjuan Hagler, $4 million each year
In addition to using the loophole on Heath Farwell, the Vikings used it several other times prior to that -- on Pat Williams ($12.25 million), Steve Hutchinson ($4.75 million), Bobby Wade ($2.4 million) and Ben Leber ($577,500). Their total for the five players involved is $20,780,500 of cap room pushed forward.
Here are the teams, the players and the amounts --
Kansas City -- Keyaron Fox, $10 million
Seattle -- Pork Chop Womack, $7.4 million
Jacksonville -- Shantee Orr, $6.5 million
Tennessee -- Ben Hartsock, $6 million
New Orleans -- Josh Cooper, $4,713,900
New York Jets -- Abram Elam, $4.7 million
Atlanta Falcons -- Dwayne Blakley, $4 million
Dallas -- Tony Curtis $3.5 million
Green Bay -- Craig Nall, $3.265 million; Donald Lee, $1.7 million
Baltimore -- Matt Katula, $2.6 million
Washington -- Randall Godfrey, $1,821,260
Minnesota -- Heath Farwell, $803,000 (see below)
San Francisco -- Bryan Gilmore, $611,678
Tampa Bay -- Jerramy Stevens, $678,951
The following three teams used players with two years left on their contract. By rule, the LTBE charge was treated as a signing bonus and prorated over each season. The 2008 amounts currently remain prorated against the 2008 cap.
St. Louis -- Brock Berlin, $3,174,300 each year
New England -- Kyle Eckel, $5,602,500 each year
Indianapolis -- Tyjuan Hagler, $4 million each year
In addition to using the loophole on Heath Farwell, the Vikings used it several other times prior to that -- on Pat Williams ($12.25 million), Steve Hutchinson ($4.75 million), Bobby Wade ($2.4 million) and Ben Leber ($577,500). Their total for the five players involved is $20,780,500 of cap room pushed forward.
