Can contracts be restructured?

Yes. If a team has enough cash and cap space available, they can pay future years’ salary in the current year. Example: If a player has a 3-year contract worth $10 million per year, the team can pay $15 million in the first year, $10 million in the second, and $5 million in the third. Note: Contracts must always be front-loaded or spread evenly throughout the years.