The “reworked” nomenclature is typically reserved for pay cuts, but that couldn’t be further from the truth here. The Commanders only took on non-guaranteed money from Samuel’s contract when they traded for him, meaning they technically owed him nothing. There was never any chance of them cutting him, so guaranteeing his salary was a low-risk move for the Commanders. Washington may have also added void years to the deal, spreading out his cap hit over multiple seasons. Even after being big spenders in free agency, the Commanders still had over $20 million in cap space before this restructure.

The Athletic’s Dianna Russini reports that the 49ers will receive a fifth-round pick in the deal. Quarterback Jayden Daniels led the team to the postseason in his rookie year, doing so with an all-new coaching staff to boot. The team now adds a veteran “Queen chess piece” in Samuel, a player that is capable of adding numerous layers to an offense already one of the more dynamic units in the league. The addition of Samuel is likely to generate more one-on-one matchups for Terry McLaurin on the perimeter, boosting the fantasy expectations of both players in the process. Brandon Aiyuk has also been rumored to be a potential trade candidate out of San Francisco this offseason, but he would stand to benefit should he remain in the bay area. As too would veteran tight end George Kittle, the latter of whom has held drastic splits with Samuel on and off the field the previous three seasons.

According to Schultz, talks over a trade have progressed recently, leaving us to wonder how soon a deal could actually get done. He adds that the Steelers and Broncos “also checked in” on a potential trade for the star receiver, but said the Commanders and Texans “are believed to be the most aggressive.” It goes without saying that both teams could use an upgrade at receiver. The Commanders have no receiver of note on the roster after Terry McLaurin, and with Tank Dell’s (knee) availability already in question for next season and Stefon Diggs unlikely to return, Samuel would make for a strong WR2 opposite Nico Collins. Samuel is a near lock to get traded this offseason after the 49ers said they would grant his wish to be moved earlier this month. Samuel’s 670 receiving yards last season marked his fewest since an injury-shortened 2022, when he appeared in just 13 games. He’s played in 15 games each of the last two seasons and has also been a regular contributor on the ground in Kyle Shanahan’s offense. Samuel has one year left on his current deal and will likely require an extension from whatever team acquires him, which only adds to the cost to acquire former First-Team All-Pro.

Lynch said “It probably makes sense” and the team is allowing Samuel to look for trade partners. He also briefly mentioned Samuel’s contract. The 49ers will eat a $31.6 million dead cap charge if they trade Samuel, reducing their cap space by $15.2 million. That means the team needs to be reasonably compensated by a trade partner for the cap hit they will incur, creating a potential hurdle in negotiations. Still, Lynch seemed understanding of Samuel’s desire to leave and does appear willing to move on from the former superstar wideout. Coming off a frustrating season that amounted to just 806 yards from scrimmage, the second-lowest mark of his career, a mutual split may be best for both sides at this point.