Nation
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You don't need to restructure Romo in 2015 to be active in 2015 free agency. Even a giant contract could still be had for a 2015 cap number of 5-6 million if you give a player a big signing bonus and a year one minimum base salary. It's probably helpful to eat the 27M this year if you sign a free agent, because then in 2016-17 when that players cap hit goes up Romo's isn't also unnecessarily inflated.