I suggest a 3 year contract extension for Zack Martin, with a voidable 3rd year. Pay him a $20million signing bonus this season, and $21.34 M per year for 2025, 2026 and 2027. So, in total, and 3 year, $84 million contract extension - on paper. That is $28 million per season - on paper.
In actuality, here is what it looks like on a cash basis, and for the Salary CAP:
- 2023 (age 32/33) - Zack gets $20 million bonus to go with his $1.7 salary - which means he gets paid $21.7M in 2023. That exceeds Chris Lindstrom's average of $21M per season in Atlanta. CAP hit is only $5.7M, + $9.34M from previous bonuses for a total CAP hit of $15.04M.
- 2024 (age 33/34) - Zack gets paid his scheduled $14M salary. His CAP hit is $27.34M ($14M + $13.34M prorated signing bonus)
- 2025 (age 34/35) - Zack gets paid $17.33M in salary. His CAP hit is $26.33M. Cowboys can save $4.35M on the CAP by cutting him before the 2025 season.
********* Cowboys out after 2025 **************
- 2026 (age 35/36) - Zack gets paid $21.33M in salary. His CAP hit is $30.32M. Cowboys can save $17.33M on the CAP by cutting him before the 2026 season, with a $12.99M Dead money CAP hit. They can spread that out over 2 seasons by deignating him a June 1st cut, like they did with Zeke this year.
- 2027 (age 36/37) - Zack is scheduled to make $25.33M, and his CAP hit would be $29.33M, but his contract automatically voids. The Cowboys still owe $4M on the salary CAP from the prorated bonus, and can choose to let Zack walk, or negotiate a new aging veteran contract with him at that time.
Of course the Cowboys can choose to restructure his contract in both 2024 and 2025 to get CAP relief, if needed.
In actuality, he's already owed $15.7M over the next two seasons. The contract will be $20M signing bonus, plus $17.33M in 2025, which makes his average salary over the next 3 seasons $17.68M per season if the Cowboys cut him in 2026.
If the Cowboys keep him through the 2026 season, his extension costs them $20M signing bonus, plus salaries of $17.33M in 2025 and $21.34 in 2026. That makes it $74.37M over 4 years, which is $18.6M per season.
Even if they were to keep him for the entire 3 years extension (total of 5 more seasons), when you combine his $84M extension with his currently owed $15.7M, he would get $99.7M ($19.94 per season) over 5 years, which is still less than the $105M being paid to Chris Lindstrom over the next 5 years.
But the press would report "Jerry Caves, give Zack Martin 3 year - $84M contract extension - average of $28M per season." That is because newspaper writers are bad at math, and apparently don't understand the difference between a new contract, and a contract extension. But Zack would have bragging rights, and get bumped up from making $1.7M this year to $21.7M in cash money.