Overview
- Carolina, which finalized the restructure Friday, converted $16.4 million of Horn’s 2026 salary into a signing bonus and added a void year.
- The change created about $13.1 million in 2026 cap room, according to reports from The Athletic and NBC Sports.
- The team applied the new space to sign its 2026 draft picks and undrafted free agents, with 16 rookie additions announced by the club.
- Spotrac now lists Horn’s cap hits at $10.9 million in 2026, $25.9 million in 2027, and $31.8 million in 2028.
- Horn signed a four-year, $100 million extension before 2025 and produced five interceptions last season, which helps explain why the team chose to shift his costs rather than cut talent.