
Top 51 rule
That’s all thanks to the Top-51 rule, which states pretty simply: from the start of the new NFL league year at 1:00 pm PT until the first week of the regular NFL season in September, only the 51 most expensive contracts actually count against a team’s salary cap. That helps teams manage their roster comparatively while their roster gyrates greatly in expanding and contracting through the offseason.
Over The Cap reflects only some of the Rams’ restructuring – that of Jalen Ramsy and Robert Woods. That leaves the Rams with a deficit of some ($18,747,665). But after overlaying estimated savings from restructuring Aaron Donald, Cooper Kupp, and Andrew Whitworth, we can rough estimate where the Rams are sitting. (all restructure estimates provided by Over the Cap.com)
Restructuring simply spreads the money differently
So let’s do that right now. Keep in mind that restructuring only spreads the money in a different fashion (simple answer).
The #Rams are working to get under the cap, restructuring CB Jalen Ramsey’s contract (creating about $12M of space), WR Robert Woods ($8M), and Cooper Kupp's and Aaron Donald’s conversions should be done soon to get them under the threshold.
— Ian Rapoport (@RapSheet) March 16, 2021
Donald’s restructure could save the team an estimated $14.2 million, while Kupp’s restructure could save the team an estimated $8 million. That’s another $22.2 million off the cap too.
Oh, and don’t forget Andrew Whitworth too
LT Andrew Whitworth is among Rams veterans to restructure their contracts for salary cap purposes as L.A. works to get compliant, per source.
— Jeremy Fowler (@JFowlerESPN) March 16, 2021
Andrew Whitworth’s restructure can save an additional estimated $4.2 million. So how does that look? Well, a total estimated savings of $26.4 million