2014 base salary:
T. Romo $13.50 million
D. Ware $12.25 million
B. Carr is $ 7.5 million
S. Lee $ 5.5 million
J. Witten $ 5.0 million
They can cut Durant and Costa and save 2.75 million.
You have roughly $36 million you can prorate if you wish by reducing Romo, Ware, Carr, Lee and Witten to $1 million base salaries.
I think it would be unwise to restructure anyone on that list. Before looking at Lee's contract I was thinking he might be the only one simply because he's young, very good, and will likely play up to the level that a restructured contract would put him at. The rest are already being paid a lot, restructuring increases that, and three of them are getting up in age.
Lee:
Having looked at his contract, I wouldn't touch it at all. You'd be foolish to do so because it's set up very nicely. This is what spotract has listed so not sure of all the numbers. I've seen a couple mistakes before, have emailed them about a couple and the guy who replied was really cool and appreciative.
Cap Hits (Dead Money If Cut Prior To Listed Season)
2014: $7.5M ($13.5M)
2015: $4.5M ($6M)
2016: $5.0M ($4M)
2017: $9.0M ($2M)
2018: $7.0M (None)
2019: $7.0M (None)
His cap hit peaks at $9.0M in 2017. After that year, his cap hit declines and Dallas would have ZERO dead money if they felt the needed to move on from him. Restructuring down to $1M would spread an additional 900K to each of the 4 seasons following 2014. Pretty sure that you can only spread guarantees across 5 years. Also, you're delaying the time to a break even point in terms of cap relief outweighing the dead money that is generated by cutting him if it were ever to come to that.
As it stands Dallas will be getting a great deal for the years of 2015 and 2016, and we may be able to say the same for the years of 2018 and 2019 by the time they roll around. The high base salary in 2017 when compared to the others looks like they may restructure the contract at that point.
Romo:
Restructuring Romo in 2014 almost necessitates an additional restructure in 2015 because his 2015 cap hit would be close to 28M after the first restructure. His cap hit for 2014 is going to be like $21M and if the cap situation requires that it be restructured it's pretty unrealistic to think that an additional 6M wouldn't have to be restructured the following year. With some of the contracts that are on the horizon in Tyron and Dez, I'm not sure the team can take that $28M cap figure.
I think 2015 is the year that was slated to be restructured because his total cap figure is the highest of the entire contract. Additionally, his base in 2016 is well lower than the years before and after and they could allocate more to that season than the others.
Ware:
Right now Dallas can cut him after this season and only have $9.5M in dead money (spotract has $8.5M but that's not what you get when you total the misc. bonuses). Assuming equal proration of the restructured money that it would take to get down to a $1M base, they'd have to hold onto him until after the 2015 season in order to have a similar amount of dead money. Restructuring him for the past 3 seasons is what has put them in the position to likely need to restructure him again after this year. A cap hit equal to his base salary is not that bad for the type of player he is when healthy. A cap hit of $16M is pretty high but would still be acceptable for a healthy Ware. The big problem with Ware's contract is that he has been getting slowed down for the last couple years. A slowed down Ware is not worth $16M.
Furthermore seeing how his 2015 cap hit is higher than his 2014 cap hit, he'd probably have to restructure again in 2015, thus delaying the point in time where they can cut him for the same amount of dead money that they would be responsible for if they were to cut him after this year.
My point isn't that I think they should cut him. That'd be dumb. I think they need to let him play on his current contract because if he continues to decline they will NEED to cut him. Or I guess they could go ask for one of the best players they've ever had to take a pay cut. If he continues to get banged up and is limited by injuries they cannot justify his cap hits after restructuring yet again. Restructuring in 2014 would push his cap hit in 2015 to like $20M. That's just too high.
If Ware restructures after this year and goes down hill, Dallas would have $14.8M in dead space for 2015 (or split it, whatever). If they don't restructure, Dallas would have $5.8M in dead money if they were forced to make a move with Ware after 2014.
Witten:
Witten is already one of the highest cap hits for TEs in the NFL. If they restructure him down to $1M in 2014, it will push his cap number up to $9.5M.
(In case anyone has followed along, that would be $28M for Romo, $20M for Ware, and $9.5M for Witten after restructuring. That's almost half the salary cap. Even without restructuring their contracts they are scheduled to account for $51M, which is about $3.5M less than the scheduled 2015 cap numbers for Aaron Rodgers, Calvin Johnson and Adrian Peterson combined).
Carr:
He too is already slotted to have one of the highest Cap numbers for DBs. 3rd highest for 2014, 2nd highest for 2015, and 2nd highest for 2016. As it currently stands it doesn't look like Dallas can cut him before 2016 to get any sort of cap space. In 2016, they'll simply break even. If they restructure him in 2014 it likely creates a scenario where they'd get minimal cap space by cutting him even after 2016. He also has a "player option" listed on spotrac and I don't know how that works out. If you spread cap money to that year and he opts out, I guess you still take the hit? That would suck.