1. Richard Seymour (DT)-Oakland Raiders: $13.714 Million
Seymours $13.714 million cap charge is a result of two contract restructurings where three voidable years were added to his two-year, $30 million contract to create over $16.5 million of cap room in 2011 and 2012. Once Seymours contract voided in early February, the proration from the additional years accelerated into the 2013 cap.
3. Carson Palmer (QB)-Oakland Raiders: $9.34 Million
Raiders general manager Reggie McKenzies preference was for Palmer to take a $3 million pay cut to lower his $15.335 million cap number and $13 million salary. When Palmer refused, he was traded to the Arizona Cardinals with a 2013 seventh-round pick for a 2013 sixth-round pick and a conditional 2014 seventh-round pick (if Palmer starts at least 13 games this season). Palmer accepted a bigger paycut than the Raiders proposed by re-working his contract in the trade. He now has a two-year, $16 million deal (worth up to $20 million through salary escalators and incentives) with an $8 million salary this year.
5. Rolando McClain (LB)-Oakland Raiders: $7.26 Million
McClain was the final first-round pick of Al Davis illustrious NFL career. The eighth overall selection in the 2010 NFL draft is part of a roster purge that has created over $50 million in dead money for the Raiders this year. McClains two-game suspension for conduct detrimental to the team in 2012 voided the remaining $3.635 million of 2013 and 2014 base salary guarantees in his contract, which made it easier for the Raiders to cut him. If the guarantees had remained intact, Oaklands cap charge for McClain would have been $10.895 million upon release with his $2.1 million 2014 guaranteed base salary accelerating into this years salary cap. He also would have collected an additional $3.635 million from the Raiders. McClain quickly caught on with the Baltimore Ravens after Oakland let him go, but abruptly retired a month later.
8. Tommy Kelly (DT)-Oakland Raiders: $6,324,270
The Raiders raised eyebrows in 2008 by signing Tommy Kelly to a seven-year, $50.125 million contract (with $17.5 million in guarantees) while he was recovering from a torn ACL in his right knee. At the time, it was the richest deal in NFL history for a defensive tackle. The Raiders got a much better return on their investment with Kelly than expected. He played five seasons in Oakland under the deal without taking a paycut and led NFL defensive tackles (along with Geno Atkins) with 7.5 sacks in 2011.