[BobCarl]

It's essentially a one year deal. There is a minimal amount of guaranteed $$ the second year so is that to make him trade bait?

In the NFL, teams can legally keep two sets of books. One set of books is based on the checking account. The 2nd set of books is based on the "Salary Cap".

(Leaving the LTBE/NLTBE incentive out of the equation)

$20 million is coming out of the Rams real-money checking account in 2025.
$14 million is coming out of the Rams "Salary Cap" for 2025.

The "2nd year" of the contract is a way to play games with the "Salary Cap".

With elite players there is a gentleman's handshake agreement to reevaluate the situation before the start of the 2026 season.

The cash "incentives" for 2025 if achieved, will be paid out of the Checking Account in the 2025 league year. Whether it counts against the 2025 or 2026 "Salary Cap" depends on what the actual incentive is.