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From what I understand, the $1 mil buyout keeps McNair here for one more season. His base would be $9 mil. But it hurts the cap more because the pro-rated bonus was spread out until the '09 season which makes this a $14.5 mil hit to the cap in '06.

What I'm not sure of is whether any dead money remains after the '06 season if they decide to release McNair. Starkiller can help you better than I here.

As far as dead money would be concerned, the same guaranteed money would hit this year either if they cut him or if they keep him under his current contract as a 1-year deal. If they cut him, they just save the $10M in base salary and $1M bonus.

His future "dead money" is about $7M that is set to count in 2007-2009. When they don't excercise the option (and assuming they don't sign him to an extension), that hit counts THIS year instead.

But unless they extend the contract, there will be no remaining dead money after 2006.