QUESTION 3 of 20: Khalil Mack recorded 12.5 sacks in 2018. He has an incentive in his contract that will reward him with 150,000 if he records at least 10 sacks in 2019. If he only records 9 sacks during the 2019 season, what would happen with the incentive payment? a) The incentive was UTBE, so it was never counted against the cap b) The incentive was UTBE, which means it never actually existed c) He will receive a prorated portion based on the number of sacks he actually recorded d) The team will be credited 150,000 towards their salary cap in the following year because the incentive was LTBE

The answer is **(d)**.<br /><br />Here's why:<br /><br />* **LTBE (Likely To Be Earned):** Incentives classified as LTBE are counted against the salary cap *in the year they are earned*. If the player *doesn't* achieve the incentive, the team gets a credit back against the cap the following year. Since Khalil Mack didn't reach 10 sacks, the team gets a $150,000 credit.<br /><br />* **UTBE (Unlikely To Be Earned):** These incentives are *not* counted against the current year's cap. They are only counted if earned.<br /><br />Since the question states the incentive was in his contract, it *did* exist. A prorated payment isn't part of the typical structure for sack incentives. They are usually "all or nothing" based on reaching a specific threshold.<br />