Since a good number of the 2015 Patriots have incentives in their contracts, thought that it was necessary to discuss incentives and their impact on the 2015 Patriots salary cap on this blog. I like to thank JR4 and PatsWickedPissah, fellow PatsFans.com posters, for their help in creating the 2014 version of this blog post.
I consider the following the best explanation of how the LTBE/NTLBE incentives work. I forgot where I got it from.
LTBE bonuses count against the team’s salary cap in the year that they are scheduled to be earned, NLTBE bonuses do not.