Many wondered if Sean Lee was going to be brought back with the emergence of both Jaylon Smith and Leighton Vander Esch; however, the Cowboys are restructuring the veteran linebacker’s contract for next season.
A look at Jason Witten’s contract should provide a template for how the club attempts to restructure Lee’s final year. The tight end signed a deal earlier this week with a base salary of $2 million. A series of bonuses -- 53- and 46-man gameday rosters -- along with incentives tied to performance can increase that deal to $5 million.