Previewing Patriots 2018 salary situation and explaining why tagging Jimmy Garoppolo wasn't sustainable

If the Patriots wish to open the 2018 preseason with between $8 million and $10 million in cap space, they'll need to create cap space in 2018 by releasing veterans or renegotiating existing contracts.  There are plenty of opportunities to do both, thereby opening up millions of cap space which should allow the Patriots to once again build a Super Bowl contender. While this is primarily a 2018 Patriots salary cap preview, this article will also demonstrate the impossibility of building a 2018 Super Bowl contender with a tagged Jimmy Garoppolo.

Sorry, Ben Volin, this informed opinion is not "nonsense."

Let's list my working presumptions:

1. In 2018, they'll need to obtain or retain a couple of offensive tackles, a couple of running backs, and several special-teamers while also needing to improve their front seven on defense and find a replacement for Malcolm Butler.


2. They will not move away from their proven philosophy of building a 90-man roster (1 through 90).


3. They won't move away from their proven philosophy of building a strong middle class.


4. It's also reasonable to expect they will extend a couple of players in their last year of the deals.

1. Starting with the first regular-season game, they'll need to account for the salaries of players 52 and 53: $960,000. During the offseason, only the salaries of the players with the 51 highest cap numbers count against the cap. The salaries of the other 39 players do not.


2. Pay for the 10-man practice squad: $1,900,000, or the average amount they've spent on their practice squad the last two years ($1,824,282 in 2016 and $2,017,694 in 2017). Why so much more than the minimum of $1,292,000 ($7,600 times seventeen weeks times ten players)?  The Patriots typically pay some practice squad players more than the minimum and the Patriots have cut players after 4 p.m. Tuesday when that player has earned that week's salary.


3. Have a cushion for NLTBE 46-man active roster bonuses: $3.5 million. Andrews, Bennett, Branch, Britt, Cannon, Edelman, Gillislee, Gilmore, Gronkowski, Harris, Hightower, Van Noy, White, Hogan, and McClellin all can earn NLTBE (Not Likely to Be Earned) 46-man active roster bonuses in '18 by being active for more games than they were in '17. If all fifteen players are active for all sixteen games in '18, the Patriots will then lose $3,523,438 in cap space.


4. Have a cushion for other easily reachable NLTBE incentives: $1.5 million


5. Have a cushion to pay for and/or replace injured players during preseason and regular season: $4 million to $6 million.


6. Have a cushion to extend players during preseason and the regular season: $1 million to $3 million.


7. Have a cushion just in case a player (Martellus Bennett and  Shea McClellin are the possible players) becomes eligible for the Injury Protection benefit. The maximum benefit is $1.15 million per player.

1. Marty Bennett (2018 cap number of $6,187,500): Let's take him at his word and he retires after the 2017 season. That would create $5,707,500 in cap space as a player with a $480,000 salary would take Bennett's place on the Top 51 list. If Bennett does not retire and he is cut by the Pats, he may be eligible for the Injury Protection Benefit.


2. Dwayne Allen (2018 cap number of $5 million and a 2019 cap number of $7.4 million): Either release him or have him agree to a complete restructure of a deal that was called the worst in the league by OvertheCap.Com's Jason Fitzgerald. My prediction? A restructure that lowers Allen's 2018 cap number to $3 million with a chance to earn some money back with incentives.


3. Alan Branch (2018 cap number of $4.15 million): Expect the Pats to decline his 2018 option making his dead money $1 million and creating about $3.67 million in cap space.


4. David Harris (2018 cap number of $2.75 million):  Expect the Pats to release Harris creating $2.27 million in cap space


5. Mike Gillislee (2018 cap number of $2,181,250): Expect the Pats to release Gillislee creating $1,626,250 in cap space

1. to replace the players released to create the $5 million in cap space AND


2. to sign the Patriots free agents or their replacements AND


3. to extend the Patriots who are on the last year of their rookie deals AND


4. sign the 2018 draft class

1. You can't use the threat of a 2019 franchise tag while negotiating with another player who is in the last year of the deal since that player knows that the Pats may have to use the tag on Garoppolo again in 2019.


2. Brady would be justified to ask for an increase of his 2018 cash intake of $15 million so that he would not be making less than his backup. A simple raise would increase his 2018 cap number while a signing bonus would increase his 2019 cap number and his dead money if cut or traded in the future. For example, a 2018 $10 million signing bonus would mean that cutting Brady in 2019 results in a $12 million dead money hit instead of the current $7 million