That is the choice the team made with Tony Romo.
The upcoming planned 2014 restructure will create $10.036M in needed cap space.
The planned 2015 restructure can create up to $12.824M in cap space (they may opt to not lower his base salary to the minimum).
Dallas is counting on Romo being able to play at a high level through this time period.
Even if the team pushes $20.351M in pro-rated bonus money into 2016 and beyond with the above restructures, it would still be possible to release Romo as quickly as 2016, should it become necessary.
The Cowboys would have to use the June 1 designation to make the move in 2016 and would have to be able to carry Romo's cap number ($20.85M) until June 2nd when the move would take effect on the cap. If that was possible, the team would recoup Romo's base salary ($8.5M) with only his yearly bonus pro-ration ($12.35M) hitting the '16 cap.
The remaining bonus money ($19.636M), which would now be "dead money," would come due in 2017.
The team would save $5.079M versus Romo's cap number that year ($24.715M) minus the cost of a minimum salary taking Romo's roster spot.