13. CONTRACT EXPIRATION / RESIGNED VETERANS: Any player with an expired contract is a RFA. Each offseason, each team is granted the right to resign up to four (4) RFAs (excluding place kickers and punters, as they do not count as RFAs). A RFAs recalculated salary equals their fantasy points scored multiplied by the applicable Recalculation Constant. RFA contracts are for one year unless otherwise specified. Additional years, up to 5yrs total, can be used at a 10%/yr premium. Therefore, if a Resigned Veteran is signed to a contract of two or more years, the price of the Resigned Veteran player equals (‘the contract length’ – 1) X the RV Recalculated Salary, so if a player has a RV Recalculated Salary of $50 and you want to resign the player to a 5yr contract, he'll carry a $50 salary and $20 of Signing Bonus. The Signing Bonus can be either paid in the current year or spread out over all future years after the current year in equal amounts each year.

Specifically, a 2yr contract extension would entail a 10% SB to be paid this year or next; a 3yr extension would entail a 20% SB to be paid in full this year, or paid over each of the final two years; etc. If the SB for a RFA is paid in the current year, it is rounded down to the nearest whole dollar. If the SB for a RFA is paid over future years, it is rounded up to the nearest whole dollar / year. The SB for a RFA is subject to a minimum of $1 / year.

By June 30 owners must designate which of their RFAs they wish to retain on their rosters for the possibility of extended contracts. Any RFA not so designated will immediately become a free agent on July 1.

For the purposes of determining June 30 salary cap compliance, designated RFAs without contracts will be assigned the salary for a 1 year extension. At no time will owners be allowed to extend a contract beyond 1 year if it will put them over their cap for the current year.

Owners must assign a new contract of between 1 to 5 years for any of their designated RFAs (that they wish to retain) on or before Final Cuts. Designated RFAs that are not specifically assigned a contract by Final Cuts will immediately become free agents. So, no action taken will result in the RFA going back to the free agent pile and said player will be available in the upcoming auction.

An owner may elect to restructure the contract of a player currently on their roster, as long as the contract has one or two years remaining and the new contract is for five years or less. In the event that an owner elects to restructure a players contract, any unpaid signing bonus from their current contract must be paid in the upcoming season, even if the player is cut prior to the end of the season (i.e., if you restructure the contract of a player, accelerating his signing bonus, your salary cap will be reduced if he is subsequently cut prior to the end of the season). The restructured contract would place a players' Base Salary at their Recalculation Constant multiplied by their Fantasy Points from the previous year, subject to a $1 minimum. All signing bonuses for contracts two years or longer require a signing bonus equal to 10% of their new annual salary with a $7.50 / year minimum. Any signing bonus applied to this resigned player must be paid in the current year and cannot be stretched over future years. All resigned contracts are finalized at he same time Final Cuts are effective. If an owner restructures a players contract, it is equivalent to resigning two RFAs ... so, each owner can restructure one contract and resign two RFAs, restructure two contracts and resign none of his RFAs or an owner can resign up to four RFAs.
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RFAs (by team):

Blitz:
Fred Taylor
Amani Toomer

Chief Dick:
Drew Brees
Brodie Croyle
Joey Harrington
Kevin Foulk
Priest Holmes
Larry Johnson
Rudi Johnson
Musa Smith
Derrick Ward
Bernard Berrian
Donald Driver
Dennis Northcut
Wes Welker
Dallas Clark
Desmond Clark
David Akers
Matt Stover

Codwagon:
Tom Brady
Donavan McNabb
Brady Quinn
Lorenzo Booker
Patrick Crayton
Anthony Gonzalez
Chad Jackson
Jacoby Jones
Eddie Kennison
Shaun McDonald
Muhsin Muhammad
Marcedes Lewis
Matt Schoebel
Jason Hanson
Ryan Longwell

Coyote:
Correll Buckhalter
Ron Dayne
Adrian Peterson (CHI)
Brian Westbrook
Isaac Bruce
Ike Hilliard
David Patten
Hines Ward

GTB:
Warrick Dunn
De'Shaun Foster
Drew Bennett
Dieon Branch
Chris Chambers
Laveraneus Coles
Derrick Mason
Josh Brown
Phil Dawson

KC Crazy:
Jake Delhomme
Kurt Warner
Kenton Kieth
Clinton Portis
Chester Taylor
Reggie Wayne
Todd Heap
Donald Lee
Stephen Gostkowski
Rian Lindell

Muck:
Derek Anderson
Ryan Grant
Andre Johnson
Chad Johnson
Randy Moss
Jeff King
Rob Bironas
Nick Folk

Nighthawk:
Damon Huard
Trent Green
Marvin Harrison
Donte Stalllworth
Kris Brown
Lawrence Tynes

Perchoutofwater:
Steve McNair
Reuben Droughns
Ahman Green
Jamal Lewis
Vernand Morency
Dominic Rhodes
Marty Booker
Joey Galloway
Terry Glenn
Darrell Jackson
Nate Kaeding
Neil Rackers

TimC:
Brett Favre
Michael Bennett
Edgerrin James
Ronald Curry
John Kasay

Looks like I'll be trading at least one one of these guys this offseason...

It goes without saying that you will be trading ....

Lots of big names...

Derek Anderson
Tom Brady
Brett Favre
Donavan McNabb

Ryan Grant
Ahman Green
Edgerrin James
Larry Johnson
Rudi Johnson
Jamal Lewis
Clinton Portis
Brian Westbrook

Donald Driver
Joey Galloway
Marvin Harrison
Andre Johnson
Chad Johnson
Randy Moss
Hines Ward
Reggie Wayne
Wes Welker

Dallas Clark
Todd Heap