Originally posted by Typecast:
The dead money calculation for 2026-28 only counts the signing bonus (4.6 million per year), not his 2025 and 2026 option bonuses. His 2025 option bonus is only partially guaranteed at signing. The remainder of his 2025 option bonus and his full 2026 option bonus becomes guaranteed on April 1, 2025. Spotrac and OTC don't consistently reflect partial guarantees in the dead money. In this case, they don't even show the partial guarantee on his 2025 option and won't reflect the option bonuses until the remaining guarantees vest on April 1st.
Through 2026, Aiyuk will have received 76 million in cash. The 49ers will have accounted for 33.139 million (5.725 + 11.191 + 16.223) through cap hits. They would still need to account for 42.861 million of already spent cash. Aiyuk's contract accounts for that 42.861 million through the remaining 2 years of signing bonus proration, 3 years of the 2025 option bonus proration, and 4 years of the 2026 option bonus proration.
If Aiyuk is traded or released (without post-6/1 designation) in 2027 before June 2nd, the 49ers would eat the full 42.861 million in dead cap that year.
2027: 4.600M x 2 + 4.571M x 3 + 4.987M x 4 = 42.861 million.
If Aiyuk is traded or released after June 1st, the 49ers would eat 14.158 million in dead money in 2027 and 28.703 million in 2028.
2027: 4.600M + 4.571M + 4.987M = 14.158 million.
2028: 4.600M + 4.571M x 2 + 4.987M x 3 = 28.703 million.
If he's designated for a 6/1 release, the 49ers would eat 42.861 million in dead cap until June 2nd, then would get the post-6/1 split.
Aiyuk's extension has a 42.282 million cap hit in 2027 and 44.158 million cap hit in 2028. Releasing or trading Aiyuk before June 2nd would consume another 579k in cap space. If he's traded or released after June 2nd, the 49ers would see cap savings of 28.124M in 2027 and 15.455M in 2028.
If he were cut or released in 2028...
Pre-6/1: 4.600M + 4.571M x 2 + 4.987M x 3 = 28.703 million in 2028. (Saves 15.455M)
Post-6/1: 4.600M + 4.571M + 4.987M = 14.158 million in 2028. (Saves 30M)
Post-6/1: 4.571M + 4.987M x 2 = 14.545 million in 2029. (No savings)
Okay david lombardi. I see you.