Tyron Smith gave more than half back ($9 million in base and $2 million more in playoffs pay) for 2023 and used it as a non-guaranteed full incentive based salary contract for 2023.
The Cowboys asked Smith - with whom the Joneses have an almost familial relationship - to agree to the restructuring of the his deal so some of the $13.6 million in base salary he is due would not show up in cement on the 2023 cap.
Instead, Smith agreed to transform a significant portion of what was to be his base salary (that he would get no matter what) into incentives (which he will only get if certain parameters are met).
Per Tom Pelissero of NFL Network reports that Smith's restructured deal features $3 million (guaranteed) in base salary with a $3 million signing bonus.
That means Tyron is making $6 million this year, for certain. That's it.
He can earn back his now-gone money via a play-time incentive (worth up to $9 million) and a playoff incentive (worth up to $2 million).
ESPN offers the incentive breakdown that adds up to the chance to make $17 million ... with a mountain of "if's.'' ...
And in the end? The adjustment - the sacrifice - opens up $9.6 million in 2023 cap space for Dallas.
https://www.si.com/nfl/cowboys/news...new-contract-details-dak-prescott-jerry-jones