According to John Clayton's
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some teams are taking advantage of the cap rule that accounts for "incentives likely to be earned." In so doing, teams with some cap room write ridiculous incentives into contracts, call them "likely to be earned", and write that off the cap next year when they're not earned.
This strikes me as a pretty big loophole, although one that's taken advantage of by more frugal teams. Anyone have some insight on if/when the NFL might act to close this up? I remember they did something similar a few years ago with teams who were writing slam-dunk bonuses into player contracts in an effort to circumvent the cap.