The only type of restructuring that would help would be an extension.
I don't understand Samuels logic. He says he won't restructure now, but might do so next year?
Let's fast forward to one year from now:
Samuels's 2005 cap hit will be $9.6M. His salary for 2005 will be $6M.
If he has a good year in 2004, he will be in the driver's seat and will be able to demand more from the Skins in any extension. Plus he'll know that if the Skins cut him he can find a good offer elsewhere, probably with a nice signing bonus.
If he has a bad year in 2004, then he will likely not want to restructure either since he'll be due $6M in salary in 2005, and any restructure or new deal would probably want to pay him less.
So I don't really see his logic when he says he might restructure next year. He might be trying look better in the public's eyes.
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