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Inside the Cooper Kupp deal

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Mike Florio and Chris Simms discuss how fair Cooper Kupp's new contract is, Kupp's value to the Rams and how his payday should compare to other star wide-receivers in the NFL.

The Rams keep finding a way to pay their best players. This week, they signed defensive tackle Aaron Donald and receiver Cooper Kupp to new contracts.

We’ve gotten a look at the details of the Kupp deal. Here they are, per a source with knowledge of the deal:

1. Signing bonus: $20 million.

2. 2022 base salary: $10 million, fully guaranteed at signing.

3. 2023 offseason 90-man roster bonus: $5 million, fully guaranteed at signing.

4. 2023 base salary: $15 million, guaranteed for injury at signing and fully guaranteed early in the 2023 league year.

5. 2024 offseason 90-man roster bonus: $5 million, fully guaranteed early in the 2023 league year.

6. 2024 base salary: $15 million, fully guaranteed early in the 2023 league year.

7. 2025 90-man roster bonus: $7.5 million, $5 million of which is fully guaranteed early in the 2024 league year.

8. 2025 base salary: $12.5 million.

9. 2026 90-man roster bonus: $5 million.

10. 2026 base salary: $14.85 million.

It’s a five-year, $109.85 million contract, with $35 million fully guaranteed at signing. Another $20 million becomes fully guaranteed in March 2023, with another $5 million fully vesting in March 2024.

The five-year contract pays out $21.97 million per year. In new money applicable to the three-year, $80.1 million extension, it pays out on an average of $26.7 million per year.