Gould is due for only a $1.1 million base salary in 2021. That increases to $4 million in 2022. All of that money is fully-guaranteed, but that’s how the 49ers were able to push most of the cap hit further back. The signing bonus also helped spread it out.

Here’s Over The Cap: pic.twitter.com/zmxi2q0g2T

— David Lombardi (@LombardiHimself) January 8, 2021