Raiders Exploit Offset Rule to Force Falcons to Pay 87% of Kirk Cousins' Salary

Cousins signs with Raiders for $20 million guaranteed, but Atlanta on the hook for $8.7 million

Apr. 19, 2026 at 10:29am

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A fragmented, geometric painting depicting a football game or match, with sharp planes of color representing the teams and action on the field.A cubist interpretation of the complex financial maneuvering behind a high-profile NFL quarterback contract dispute.Atlanta Today

Kirk Cousins signed a $20 million fully guaranteed contract with the Las Vegas Raiders, but the Atlanta Falcons, who released Cousins three weeks earlier, are responsible for paying $8.7 million of that, or 87% of the total. The Raiders structured Cousins' contract in a way that exploited the NFL's offset rule, forcing the Falcons to continue paying a large portion of his salary even though he no longer plays for them.

Why it matters

This deal exposes a loophole in the NFL's offset rule that allows teams to structure veteran quarterback contracts in a way that traps the player's former team into paying a significant portion of his salary, even after he's signed elsewhere. It could set a precedent that changes how all future veteran quarterback releases are handled across the league.

The details

Cousins' contract with the Raiders includes a $1.3 million base salary in 2026 and a $10 million roster bonus in March 2027 that carries no offset provision. By structuring the deal this way, the Raiders were able to limit their own financial obligation to just $11.3 million over the two years, while the Falcons are stuck paying $8.7 million of Cousins' original $10 million guarantee. This exploits the fact that the NFL's offset rule was designed to protect teams in the same fiscal year, but doesn't account for contracts that span multiple years.

  • Cousins signed with the Raiders on April 2, 2026.
  • The Falcons released Cousins three weeks earlier, in mid-March 2026.

The players

Kirk Cousins

A four-time Pro Bowl quarterback who signed a $20 million fully guaranteed contract with the Las Vegas Raiders after being released by the Atlanta Falcons.

Las Vegas Raiders

The NFL team that signed Cousins to a contract that exploited a loophole in the league's offset rule, forcing the Falcons to pay 87% of his salary.

Atlanta Falcons

The NFL team that released Cousins and is now stuck paying $8.7 million of his salary, or 87% of his $10 million guarantee, despite him no longer playing for them.

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What they’re saying

“In reality, it's one-year, $20 million for Kirk Cousins.”

— Tom Pelissero

“It seems too easy, too convenient.”

— Mike Florio

“I honestly don't want to start unless I'm the best option.”

— Kirk Cousins

What’s next

NFL reporters now predict a rule change targeting offset language before the vulnerability spreads further. The fix sounds simple: mandate that offsets apply across all compensation types and all fiscal years, regardless of timing. But that requires collective bargaining approval, and the players' union will resist because the current loophole benefits released veterans.

The takeaway

This deal highlights a loophole in the NFL's offset rule that allows teams to structure veteran quarterback contracts in a way that traps the player's former team into paying a significant portion of his salary, even after he's signed elsewhere. It could set a precedent that changes how all future veteran quarterback releases are handled across the league.