POSTED 8:15 a.m. EST, February 16, 2007
MORE ON THE NEW JUNE 1 RULE
pft.com

We explained earlier this week the new rule that allows a team to make a cut before June 1 but process the transaction as occurring on June 2.
This allows the team to part ways with up to two players early in the offseason but still spread the bonus accelerations over two years.

But since the team also has to carry the player's base salary on the books until June 2, we couldn't think of any reason why a team would use the device -- especially since cutting the guy in February or March gives him more time to land in a new city and learn a new offense/defense and play well enough to make the team that cut him look bad for cutting him.

We've now come up with two reasons, one on our own and one with the help of a league insider.

First, per a league insider, the tactic is useful if the player is owed a significant roster bonus at any point from March 1 and June 1, and if a pre-June release would result in a big cap hit due to unallocated bonus payments.

Second, per our otherwise feeble cognitive skills, if the player has a big base salary and there is concern that he might hurt himself while working out at the team facility (e.g., the Steve McNair situation), the team could cut him early and postpone the processing of the transaction in order to keep him out of harm's way.