The Los Angeles Rams and superstar wide receiver Cooper Kupp reportedly agreed to a restructured contract Wednesday.
According to ESPN's Field Yates, the Rams converted $13.92 million of Kupp's base salary into a signing bonus, saving them $10.44 million of salary-cap space.
Kupp, who signed a three-year, $80.1 million contract extension last year, was limited to nine games in 2022 due to a high ankle sprain, which required surgery.
In 2021, Kupp enjoyed one of the greatest seasons by a wide receiver in NFL history, leading the league in receptions (145), receiving yardage (1,947) and receiving touchdowns (16).
Kupp was named a Pro Bowler and first-team All-Pro for the first time, won the Offensive Player of the Year Award and was named Super Bowl MVP in the Rams' win over the Cincinnati Bengals in Super Bowl LVI with eight catches for 92 yards and two touchdowns, including the game-winner.
Overall, Kupp had 33 receptions for 478 yards and six scores during the entirety of L.A.'s playoff run.
It would have been nearly impossible for Kupp and the Rams to top what they did in 2021, and 2022 did indeed end up being a lost year for the franchise.
Both Kupp and quarterback Matthew Stafford missed eight games, leaving the offense ineffective and resulting in a 5-12 record.
Even so, Kupp was on pace for another huge year before getting hurt, reeling in 75 catches for 812 yards and six touchdowns in nine games.
If he and Stafford can stay healthy in 2023, there is hope for a bounce-back, which is desperately needed since the Rams are a veteran-heavy team on both sides of the ball and likely have a small window to contend again.
Kupp, who will be 30 when the 2023 season begins, should still have some big years ahead of him, although it remains to be seen whether the high ankle sprain will have any impact on his explosiveness.
In recent years, the Rams have thrown caution to the wind by making big trades and signings, parting ways with draft picks and worrying about salary-cap implications later.
L.A. has done some retooling on that front this offseason, trading veteran cornerback Jalen Ramsey and wide receiver Allen Robinson II, and parting ways with linebacker Bobby Wagner and pass-rusher Leonard Floyd.
That has created more cap flexibility than the Rams had in past years, and restructuring Kupp's deal gives them the option to make some moves ahead of training camp.
There are still some quality free agents available on both sides of the ball, and with wide receiver DeAndre Hopkins being chief among them, it is fair to wonder if Los Angeles would consider pursuing him to be the Robinson replacement and Kupp's new complement.
