dennehy
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I couldn't find if teams are allowed to restructure in the same year the original contract is signed. I've never heard of that happening so I'm not sure.If you project him at say 3 years and 18 million so 6 mil a year then you can just put 9m guaranteed salary on 10m total first year salary. So first year cap hit is still 10m and then when you convert to SB it becomes 4m. You are right Bates doesn't make enough to blow Buffalo's budget. All you can do is force them to have to come up with the 10m and see if they wish to go down that road.
From what I understand you can't change the terms of an offer sheet because that requires the player to agree and sign on to new terms which means you had no intent to fulfill the original terms. This loophole is the fact that most contracts already have an automatic conversion feature that does not require agreement with the player after he signs. So technically you would not be changing the offer sheet or the terms. You would be exercising a conversion feature already in the contract and is not actually something unique to this contract as most teams have them now as the PFF article I linked noted this was done in Eddie Jackson's contract. So the Bills would not be able to argue this was a poison pill meant for them since it is largely standard.
Also not sure why the Bills couldn't simply match and restructure if that is legal.