Can you explain how teams (like the Eagles, Vikings w/Brian Russel a few years ago) can play with contract incentives that won’t be reached by the player so they can then roll over that cap space to the next year’s salary cap?

There are many ways to "massage" the salary cap with incentives.
This can be done by using what’s called LTBE and NLTBE incentives whether it be individual or team. Quick blurb from Darren Heitner on sportagentblog.com covers some of it here http://bit.ly/BOGL7
Article 13 Section 6 Part 15 paragraph v of the new CBA also provides an opportunity for a team to request salary cap room to carry over in to the next year.

Ask me anything about the NFL, player contracts, and NFL current events

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