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ctpatsfan77 is always good for dropping knowledge. He's clearly one of our top posters and certainly one of my favorite.
As you mentioned, I don't know that the Matt Cassel FG example was the most appropriate since the league still has to review and approve all deals, but maybe something like Corey Dillon rushing for 2,500 yards would've been used.
I think there used to be a rule to the effect that incentives added midseason for that season were automatically deemed LTBE at the time. In any case, when I wrote NLTBE earlier I meant that it was unlikely/impossible the player would earn it.
The basic idea behind the gambit was:
(1) Team figures out how much cap space it wants to roll over.
(2) Team chooses a player to use the "incentive gimmick" on.
(3) Team and player sign an extension adding the incentive gimmick as well as a small to medium raise for the player.
[FWIW, you're right that the Cassel example doesn't quite work, b/c there's a clause buried in the arcane Article 13 that says you can't have an ST incentive if you didn't play 50% of ST snaps the season before.]