Its not like they can prorate the restructure over the whole contract. It can only be spread over 5 years.
After today's restructure, Tyron Smith's contract still has the final 3 years without any signing bonus proration.
They will keep restructuring as long as there are at least 5 years left.
This was the final year of Smith's extension that included a fully guaranteed base salary, which meant a restructure was a virtual certainty.
He will be a likely candidate to restructure again the next couple of years, if our cap situation warrants it, as Tony Romo's deal is best left alone and Dez Bryant's may be, as well.
I would go ahead with a restructure on Dez this year, but there are no empty years on the deal that don't yet contain any signing bonus proration because he only signed for 5 years.
Dallas can add a voidable option year to the contract in order to get the maximum five years of proration or just do it over the remaining four years for slightly smaller savings.
Bryant's '17 base salary ($13M) just became fully guaranteed yesterday, but it remains to be seen if they will do anything with his deal this year, let alone next.
The Cowboys should exercise the fifth year option on Travis Frederick in the near future, which will keep him under contract through 2017 (and at a reasonable number, unlike top ten picks who get the same as the Transition tag).
But they won't want Badger Fred to play on the final year of the deal in '17, they will try to get a long term extension done next off-season. It will likely include a low base salary in '17 with the second and third seasons being designed to be restructured in order to keep the cap hits low.