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It's unclear to me as well. If he signed the 1 year deal for say, $20m, of the old dead cap hit it would be spread out w/ $6.75m in 2020 and the other $6.75 in 2021.
We don't know of the 1 year deal how much was going to be in 2020 and the remainder, if any, in 2021.
Wouldn't a one year pure salary deal just leave the remaining $6.75m for 2021 dead money. Why would the Patriots put any $ into a signing bonus making a one year deal have higher than $6.75m dead money in 2021, unless their pitch is we'll consider 2 or even 3 years but at one year signing increments salary only. Not exactly an incentive for TFB.