Why would the team agree to a restructure that would cost them cap space — particularly with a player who was perceived to be on the roster bubble coming out of camp? It’s simple, really.
The team clearly sees the value in having McCourty provide depth at multiple positions in the secondary, while also contributing on special teams. However, his contract just wasn’t commensurate with that type of role. In reality, the agreement is a player pay cut of which the salary cap benefits for the organization are deferred. Barring an epidemic of injuries to the team’s secondary, McCourty will not come close to earning much, if not all, of the playing time incentives — as evidence by his 6 defensive snaps played against the
Texans.
Any unearned incentive cash, as well as any unpaid per-game bonus money, will be credited to the team’s 2019 adjusted cap figure.