1. $7 million signing bonus.
On a five-year deal, the low bonus results in a cap charge of only $1.4 million per year.
2. $28 million fully-guaranteed roster bonus.
For a cap-rich team like the 49ers, this device gives Garoppolo a bunch of money at signing, and chews up all of the cap space immediately, with no proration.
3. 2018 base salary of $6.2 million, fully guaranteed at signing.
The first-year salary in any long-term deal is almost always guaranteed as a practical matter; who’s going to cut the guy the same year they signed him?
4. 2019 base salary of $17.2 million guaranteed for injury at signing, $7.5 million of which is fully guaranteed at signing.
While the breakdown from Adam Schefter of ESPN.com isn’t entirely clear on this point, it appears that the full guarantee vests on April 1, a late (relatively speaking) deadline. The 49ers used the same device in the Colin Kaepernick deal, giving them an extended chance to make a decision about whether to continue the deal.
5. 2020 base salary of $23.8 million, $15.7 million of which is guaranteed for injury at signing.
Injury guarantees often are
Article source: http://profootballtalk.nbcsports.com/2018/02/09/jimmy-g-gets-48-7-million-fully-guaranteed-at-signing/
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