There is no restructure required with Hurts' contract. His salary never exceeds $1.4 million in any given year. What they did with Hurts is build in option bonuses for each year he is under contract. This year he gets a $41 million option bonus which the spread out over 5 years. Next year he gets another $50 million option bonus which is also spread out over 5 years. The same thing is true in 2027 and 2028. In a way the Eagles built in restructure by giving him bonuses every year instead of salary then converting it to bonuses later.
The problem for the Eagles, is what happens if they do not re-sign Hurts after the 2028 season? In that case all of that pro-rated bonus money accelerates into 2029, about $97 million. And on top of that, they have another $81 million of the same time of pro-rated bonuses for other players also in 2029. It is possible that the Eagles would have $178 million in pro-rated bonus money hitting their CAP for players they no longer have on their roster.
But they have another $243 million of this hitting their CAP in 2025 through 2028.
They can avoid some of this problem by releasing the players before their option bonuses are to be paid. And I suspect they will. But if Hurts plays well, how do they release him? It is true they can extend him in 2028 like Dallas did with Dak. That would allow them to shave something like $60 million off the 2029 number not counting whatever they add in the new contract, which I would assume would include a signing bonus.