Breaking down Josh Kline’s extension with the defending Super Bowl Champs New England Patriots

Miguel Benzan
November 10, 2015 at 4:22 pm ET

On November 10, 2015 ESPN.Com’s Field Yates reported that “The New England Patriots have signed starting guard Josh Kline to a two-year contract extension through 2017 worth up to $4.9 million with $750,000 guaranteed, according to a league source.
The 6-foot-3, 300-pound Kline, who entered the league as an undrafted free agent out of Kent State in 2013, has started every game for the team this season, the final year of his contract. He would have been a restricted free agent after this season.

Full details:
Signing bonus: $750,000
2016 base salary: $950,000
2016 incentives: $400,000 for 55 percent of snaps or $800,000 for 75 percent
2017 base salary: $1.4 million
2017 roster bonus: $200,000 (46-man per game)
2017 incentives: $400,000 for 55 percent of snaps or $800,000 for 75 percent”

Let’s take a look at the salary cap consequences of these details

The $4.9 million in new money consists of:
$750,000 signing bonus
$950,000 salary in 2016
$800,000 in playing-time incentive for the 2016 season
$1,400,000 salary in 2017
$200,000 in 46-man active roster bonuses for the 2017 season
$800,000 in playing-time incentive for the 2017 season

* The only change to Josh Kline’s 2015 cap number comes from the $250,000 proration of his $750,000 signing bonus. A signing bonus is prorated equally over the life of the contract, up to five years. That is, if Kline’s extension was through the 2020 season covering six seasons any signing bonus would be prorated through the 2019 season (five seasons)

* Josh Kline’s $12,500 46-man active roster bonus will be considered likely to be earned (LTBE) in 2017 for as many games he is on the 46-man active roster in 2016. $12,500 times 16 = $200,000.

* The amount of his 2016 playing-time incentive that will be part of his 2016 cap number is determined by how much Kline played in 2015. Josh Kline played in 77% of the offensive snaps in 2015 making it his 75% playing-time incentive to be considered LTBE in 2016. In 2017 Josh Kline’s playing-time incentive will be reevaluated based on how many snaps he plays in 2016.

* A player’s salary cap number is the total of
his salary
signing bonus proration, if any
any LTBE incentives

Josh Kline’s deal
Year Salary Prorated Signing Bonus 46-man Roster Incentive Cap No Dead Money Cap Savings Cash Total Cash
2015 585,000 250,000 835K 250K 1.335m 1.335m
2016 950,000 250,000  800,000 2M 500K 1.5m 1.75m 3.085m
2017 1.4m 250,000 200,000  800,000 2.65M 250K 2.4m 2.4m 5.485m

The 2016 cap savings presumes a release before June 1st.

Josh Kline becomes the 48th Patriot signed for the 2016 season and the 27th Patriot signed for the 2017 season.

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