The Cowboys plan to create $66 million in 2026 cap space by restructuring contracts for Dak Prescott, CeeDee Lamb, and Tyler Smith, allowing them to convert current salaries into bonuses spread over multiple years. This method helps teams manage their salary cap while preparing for free agency, though it can lead to significant cap hits if players are later traded or retired. George Pickens’ franchise tender poses a challenge, as he will count $27.298 million against the 2028 cap without a long-term deal. Ultimately, these restructurings are crucial for the Cowboys to gain necessary cap space for their upcoming spending efforts.
