By the way, I think I understand how Brunell's restructure works.
He gives back $1M in 2005. In exchange we give him $1M in ULTBE (unlikely to be earned) incentives. We can't give him LTBE (likely to be earned) incentives because these would count against the 2005 cap.
But for Brunell to accept ULTBE doesn't make sense. Like the name says, these incentives are "unlikely to be earned", so there's a good chance he won't see his money. To counter this the Skins give him a bunch of ULTBE incentives (8 I think). So each incentive individually is ULTBE, but because there are 8 of them, the odds are good that at least one will hit. When it does hit Brunell gets his $1M back and it counts against our 2006 cap.
I'm not positive this is how it works, but if so it's another interesting way the Skins have found to get around the cap.
As for Brunell, I think it's a classy move. Granted he probably isn't giving back any money, but he does stand to lose one year of interest on $1M, plus there's a small chance that he might not see that $1M at all. Not that it comes close to making up for his play this year, but it's a start.
