This move follows a previous restructuring of defensive tackle Maliek Collins' deal, which freed up $5.432 million. Additionally, tackle Trent Williams ended his lengthy holdout on Tuesday by signing a new three-year deal reportedly worth $82.66 million.
The 49ers, who already lead the NFL in salary cap space with over $50 million, are potentially using this maneuver to carry more cap space into 2025. This will be crucial as they prepare to negotiate a massive contract extension for quarterback Brock Purdy next year.
With Brandon Aiyuk's recent signing of a four-year, $120 million contract, there was speculation about Samuel's future with the team beyond this season. The full details of Samuel's restructured deal will reveal its long-term implications.
San Francisco drafted Samuel out of South Carolina in the second round (No. 36 overall) of the 2019 NFL Draft. Last season, he recorded 60 receptions for 892 yards, seven receiving touchdowns, 225 rushing yards, and five rushing touchdowns in 15 starts, per Pro Football Reference.
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