Restructure Potential

A tool that teams have to create cap space in the current or upcoming league year is restructuring, the conversion of scheduled payments such as base salary or roster bonuses into signing bonuses that are prorated equally across the length of the contract, over a maximum of five years. This graph and table illustrates the potential that each team has to create 2026 cap space with restructuring.

There are two types of restructuring:

• A simple restructure converts payments into prorated signing bonuses within the confines of the remainder of the contract. Teams typically have the ability to unilaterally execute simple restructures without any action necessary from the player.
• A maximum restructure increases the amount of cap space via conversion into prorated signing bonuses by either extending the contract or by adding void years to a contract, years that do not extend the contract but are only used as placeholders for the proration. Maximum restructures are typically considered a renegotiation of the contract that requires the player's consent to execute.

Visit OTC's transactions table to learn the restructure potential for each player.