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From what I can tell Samuels' cap hits are as follows:
2004: $8.750M
2005: $9.643M
2006: $11.320M
Included in the above is $8.797M of deferred signing bonus ($2.932M in 2004-2006).
So the dead-money cap hits if the Skins were to cut/trade Samuels would be as follows:
1. Cut/trade Samuels before June 1st
2004 dead money: $8.797M
2005 dead money: $0
2. Cut/trade Samuels after June 1st
2004 dead money: $2.932
2005 dead money: $5.865
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