In their search for a Cooper Kupp trade partner, the Rams are willing to eat some of the money remaining on the star wide receiver’s contract, according to ESPN’s Jeremy Fowler.
Kupp is set to earn $20MM in 2025, made up of $12.5MM in base salary and a $7.5MM 90-man roster bonus due on March 17, per OverTheCap. $5MM of that roster bonus became fully guaranteed in 2024.
A pre-June 1 trade would already require the Rams to absorb the remaining prorations of Kupp’s signing bonus as a $17.26MM dead cap hit in 2025. That would allow them to pursue other needs in free agency with additional capital in this year’s draft.
Waiting until after June 1 would allow the Rams to push $7.48MM of dead money to 2026, but they would then also be responsible for Kupp’s 2025 roster bonus, essentially making the deferment a wash. The delay would also cost them 2025 draft capital in addition to the opportunity to sign top free agents in March.
Accordingly, the Rams would rather get a trade done before the new league year starts, explaining their willingness to absorb even more of Kupp’s contract. In the past, the Rams have paid a roster bonus early as a way of eating money to facilitate a trade, per NFL Network’s Ian Rapoport. That would help firm up a market for Kupp, who is expected to have suitors due to his pedigree as a tough, savvy, and versatile playmaker. If the Rams can alleviate the financial burden of acquiring the 31-year-old, his age and recent injuries would be his only remaining concerns.
Kupp’s skillset would make him a fit in almost any NFL offense, but certain teams will make more sense than others. Among them, according to Fowler, are the Steelers, the Commanders, and the Patriots. Pittsburgh were interested at the 2024 trade deadline, while Washington and New England both have plenty of cap space and young passers that would benefit from an experienced, quarterback-friendly receiver like Kupp. The Lions also have enough cap room to absorb his contract as well as Kupp’s former teammate, Jared Goff, under center.