Raiders Exploit Loophole to Save $8.7 Million on Kirk Cousins Contract

The NFL may look to close this easy path for avoiding offsets in player contracts.

Apr. 3, 2026 at 2:36pm

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A fragmented, cubist-style painting depicting a football game or contract negotiation broken down into sharp, angular geometric shapes in muted tones, conceptually representing the complex, multifaceted nature of NFL business dealings.An intricate visual metaphor for the complex web of NFL contract rules and loopholes that savvy teams leverage to gain an edge.Atlanta Today

The Las Vegas Raiders have taken advantage of a loophole in the NFL's contract rules to pay quarterback Kirk Cousins $20 million for the 2026 season while only paying $11.3 million themselves. This was possible because the Atlanta Falcons owed Cousins $10 million that year, subject to offset. By structuring Cousins' contract in a specific way, the Raiders were able to have the Falcons cover the majority of his 2026 salary.

Why it matters

This case highlights how NFL teams are constantly looking to gain an edge by exploiting loopholes in the league's complex contract rules. While technically allowed under current regulations, the ease with which the Raiders were able to shift a significant portion of Cousins' salary to another team may prompt the NFL to consider closing this particular loophole in the future.

The details

The Raiders signed Cousins to a one-year, $20 million deal for 2026, but structured it in a way that only required them to pay $11.3 million. The remaining $8.7 million will be covered by the Falcons, who owed Cousins $10 million that year due to a previous contract. By having Cousins sign for the league minimum salary in 2026 with a large guarantee in 2027, the Raiders were able to take advantage of the offset language in the Falcons' deal and shift the majority of his compensation to Atlanta.

  • The Falcons were expected to cut Cousins after the 2024 season, but ultimately did not.
  • The Raiders signed Cousins to a one-year, $20 million contract for the 2026 season.

The players

Kirk Cousins

An NFL quarterback who was owed $10 million by the Atlanta Falcons in 2026, which the Raiders were able to take advantage of in their contract negotiations.

Las Vegas Raiders

An NFL team that structured quarterback Kirk Cousins' contract in a way that allowed them to only pay $11.3 million of his $20 million 2026 salary.

Atlanta Falcons

An NFL team that owed quarterback Kirk Cousins $10 million in 2026, which the Raiders were able to leverage in their contract negotiations with Cousins.

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What they’re saying

“It seems too easy. Too convenient. Too obvious that the Raiders came up with a way to get Cousins to $20 million while paying only $11.3 million of it.”

— Albert Breer, Sports Illustrated

“It's something other teams could have been doing, whenever a player has guaranteed money from another team. Pay him the minimum now, and promise more later.”

— Mike Florio, Author

What’s next

The NFL may look to close this loophole in the future to prevent teams from easily avoiding offset language in player contracts.

The takeaway

This case highlights the constant search by NFL teams to gain any competitive advantage, even if it means exploiting loopholes in the league's complex contract rules. While technically allowed under current regulations, the ease with which the Raiders were able to shift a significant portion of Cousins' salary to another team may prompt the NFL to consider closing this particular loophole in the future.