Agent's Take: Making sense of Eagles' salary cap manipulation after Lane Johnson's retirement

The Eagles kept Johnson on their 53-man roster after his abrupt Week 5 retirement. Here Philadelphia Eagles right tackle Lane Johnson abruptly retired due to personal reasons a couple of days after he was a surprise inactive for Week 4's contest against the Los Angeles Rams. The expectation was that the Eagles would put Johnson on the reserve/retired list because of his decision. Instead, the Eagles, who have suffered a rash of injuries, are reportedly going to keep Johnson on the 53-man roster. The roster decision is for salary cap reasons and also allows Johnson to change his mind about playing at some point this season, which seems unlikely.

Johnson cited focusing on his mental health as a primary reason for his retirement in a statement he posted on his Instagram page. Johnson is making $23 million this year, consisting of a $1.3 million base salary and a $21.7 million option bonus. Half of the option bonus, or $10.85 million, has already been paid. The remaining $10.85 million is payable on December 1. Option bonuses are prorated on a team's salary cap over the life of a contract (including the option years and up to a maximum of five years) beginning in the league year when the option is exercised. This means Johnson's $21.7 million is prorated on Philadelphia's salary