Don't know if this theory is accurate but here it is:
The team and the player could work out a restructure by which Romo’s base salary is heavily reduced. He’s retiring, so what does he care? Chop his base salary down to $1 million, thus giving the Cowboys $13 million of new salary cap space immediately. Then, after June 1, Romo officially retires. This removes the remaining $1 million in salary and keeps the $10.7 million as dead money on the books. Because the retirement happened after June 1, the future allocation of bonus money, $8.9 million, doesn’t hit until the 2018 season.
Instead of creating $5.1 million of space, the team creates $14 million of space for 2017.
http://cowboyswire.usatoday.com/201...ction-possible-outcomes-scenarios-salary-cap/