NFL CBA says: "The franchise tag is a designation given to a player by a franchise that guarantees that player a contract the average of the five highest-paid players of that same position in the entire league, or 120% of the player's previous year's salary (whichever is greater) in return for retaining rights to that player for one year." If Samuel holds out to week 10 then his Salary won't be $7.8M but a portion of it. Right? If so, then 120% of $3+M would be less than the the average of the five highest-paid CBs next year. So if Samuel holds out to week 10, wouldn't the franchise tag cost about the same as this year instead of some figures I've seen of over $10M? BTW, it this were true and if he holds out and the Pats' secondary is doing well why not keep inactivated for the remainder of the year and franchise him again next year. The cost would be a little over $3M.