Falcons Raiders Kirk Cousins $8.7 million offset

Key Points:

• The Raiders structured Kirk Cousins' contract to pay him $20 million in 2026, while only shouldering $11.3 million themselves and leaving the Atlanta Falcons responsible for $8.7 million.
• This arrangement exploits a loophole involving a fully-guaranteed $10 million obligation that vested when Cousins was on the Falcons' roster in March 2025, despite expectations he would be cut earlier.
• The contract includes a $1.3 million salary for Cousins in 2026 and a fully-guaranteed $10 million roster bonus due in March 2027, with plans likely for Cousins to be released after one season, potentially repeating the pattern the following year.
• The Falcons appear willing to accept this financial hit, partly because they acquired quarterback Tua Tagovailoa for $1.3 million in 2026, with the Miami Dolphins covering most of his $52.7 million contract.
• Industry insiders believe the loophole will persist, as it benefits teams offsetting sunk costs on failed contracts and is most applicable to veteran players nearing the end of their careers, though it is unlikely to be widely used for younger players seeking short-term deals.