I like what Spielman is doing this offseason. He has cut a lot of deadweight and has restructured enough deals to make free agency entertaining for Phin fans. By leaving Sam and Jason Taylor's contracts alone, he is preventing us from getting into cap trouble by mortgaging our futures away.
Sam and Jason are not getting any younger and by restructuring their deals further into the future, Spielman would be setting us up for the same problem San Fran had when they had to let Montana, Lott and Rice go when they got older and "too" expensive.
Sam and Jason can always be approached later if their is a free agent we "must" have. But, for now we pay them the money that is owed to them as long as they earn it. Restructuring usually means guaranteeing money. This way Sam could still be cut if his play continues to tail off and we don't pay for it years from now. I don't think Taylor is going anywhere. So, he'll either earn a big paycheck this year or be restructured later.