Originally Posted by Dutchrudder
The 30m signing bonus is spread evenly among the 5 years according to everything I have read. Just look at the deadmoney from Overthecap:
His dead money will hit the cap regardless of what happens to him. If he retires or quits playing due to injury in 2015 he will cost 18m that year due to the guaranteed money acceleration. They could in theory keep him on the roster as inactive/IR and let him sit each of the last year or three in order to prevent that huge hit. In any case, his deal still ties up a lot of money and probably isn't the best for the Patriot's future, unless you think he will still play at a high level when he's 38/39/40.
Jus want to add that the $30M bonus is recorded in the book as spreading out over 5 years for cap designation purpose only.
By looking at Dutch's numbers above and the numbers at spotrac, the $27M (the value of the 3 year extension is to paid out at 1, 2, 7, 8, and 9 in the form of base salary for each of the 5 years from 2013-15.
Brady pockets $30M sometimes shortly after he signs this extension.
Basically, he's receiving his pay for 2013-14 "right now" before OTA even starts.
He can put this money in the bank to draw interest or invest it in a mutual fund however he pleases.