Given the Tannehill contract situation I thought this article is relevant
What is offset language and why does it matter? It's slightly complex.Thanks to the new CBA, first-round contracts are four-year deals with a fifth-year option for the team. That option must be picked up by the March following the player's third year. Once that is exercised, a player's fifth year of the contract (as much as $10 million) is guaranteed for injury. Essentially, teams will make decisions on their first-rounders after Year 3, determining whether or not they want to be on the hook for the remaining money.But in the fourth year comes the debate over offset language. If there is offset language, it allows the team to save money when releasing a player. Let's say a first-rounder is due $2 million in his fourth year. If he's released, and then agrees to a $2 million deal with a new team, the original team is completely off the hook. He receives $2 million from his new club, and the team that drafted him washes its hands of the situation. If there is no offset language, the discarded player receives the guaranteed money from his original team and the full salary from his new team. The original team can't merely allow the new team to pay the remaining guaranteed money as part of the new deal.OK, that was a lot to digest. To put it simply ... Offset language is what teams covet. No offset language -- double-dipping -- benefits the players.