How would signing bonus acceleration be handled if a player was cut after June 1 of Year 3 on a 4-year deal?

When a player is cut after June 1 of Year 3 on a 4-year deal, the handling of the signing bonus acceleration becomes crucial for understanding the cap implications. In this scenario, the correct approach involves recognizing how the timing of the cut affects the cap hit.

Since the player is cut after June 1, the team is allowed to split the remaining signing bonus acceleration across two different years. In this case, if the total signing bonus was $1M, the remaining unamortized signing bonus at the time of the cut would be $1M (if assuming it was fully spread out over the first three years). Therefore, if the player is cut, the $1M would be split, resulting in a $500K hit to Year 3’s cap and the remaining $500K deferring to Year 4’s cap.

This approach aligns with the league's rules regarding post-June 1 cuts, which provides teams with flexibility in handling cap hits and is important for managing their salary cap space effectively.