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I don't know if that is possible. I wouldn't do it though.My point was much more about the structure of the contract than the actual dollar amount.
Say BB determines a fair value for Revis is $5m for playing in 2017; amount chosen purely for illustrative value. Obviously it makes no sense to pay him $5m as that just adds cap space for the Jets. So instead pay him $1m(~vet minimum) for 2017 and push a guaranteed $4m out into a phony 2nd year.
Is there any reason such a contract is not allowed? Or wouldn't work?