It took a long term injury to Torey Krug to open up cap space and motivation for the Blues to spring into action. PuckPedia lists the Devils with 4.98 mil in cap space.
According to PuckPedia, these are the remaining teams with more than 5 million in space:
Montreal: 5.45 million
Winnipeg: 5.78 million (Cole Perfetti RFA)
Dallas: 6.24 million (Thomas Harley RFA)
Seattle: 6.37 million (Matt Beniers RFA)
Carolina: 6.44 million (Seth Jarvis RFA)
Chicago: 6.68 million
St. Louis: 7.34 million (pending Holloway/Broberg)
Buffalo: 8.45 million
Boston: 8.64 million (Jeremy Swayman RFA)
Utah: 9.92 million
Columbus: 10.9 million
San Jose: 13.65 million
Detroit: 17.65 million (Moritz Seider and Lucas Raymond RFA)
Calgary: 19.2 million
Anaheim: 21.7 million
We can probably eliminate Winnipeg, Dallas, Seattle, Carolina, Boston, and Detroit since most of their remaining cap will be used to sign their own RFA.
An offer sheet between 4.58 mil and 6.87 million require the team to give up its 2025 1st + 3rd round pick. Chicago gave up its 2025 3rd in this year's draft. Calgary's 3rd (and technically 1st) are conditionally tied in the Sean Monahan trade from a few years ago. San Jose's 3rd was included in the Tomas Hertl trade. While it's not impossible that they could reacquire the pick, I'm doubting San Jose, Calgary, and Chicago are in the business of risking their unprotected 2025 1st.
So that leaves us with Montreal, Buffalo, Utah, Columbus, and Anaheim. As much as I like Dawson Mercer, I'm not sure those are teams in a spot to risk their unprotected 2025 1st round pick either. And then in terms of fit, I don't know how many of them are in need of a guy like Mercer. Mercer has played some center but has been better at wing.
Montreal:
C: Suzuki, Dach/Newhook?, Dvorak
RW: Slafkovsky, Gallagher, Anderson, Armia
Columbus:
C: Monahan, Fantilli/Jenner?, Sillinger
RW: Laine, Marchenko, Danforth/Brindley?
Buffalo:
C: Thompson, Cozens, McLeod, Krebs
RW: Tuch, Quinn, Lafferty?
Utah:
C: Cooley, Kerfoot/Bjugstad?, Hayton
RW: Schmaltz, Maccelli, Guenther, Doan
Anaheim:
C: Zegras, McTavish, Carlsson
RW: Terry, Strome, Colangelo?
And then if a team without cap space would sign Mercer for the lolz, here are the teams missing (or have conditions) picks:
1st: Colorado, Vegas, Tampa, Toronto, Edmonton, Florida
2nd: Colorado, Columbus, Boston, Anaheim, Winnipeg, Los Angeles, Tampa, Toronto, Edmonton, Florida, Pittsburgh, NY Rangers, Dallas, Utah
3rd: Colorado, Chicago, Vancouver, Washington, Calgary, Vegas, Carolina, Tampa, Toronto, Florida, NY Rangers, Ottawa, San Jose, Minnesota
So remember when we said Mikkel Boedker signed a four year deal with the Sharks worth $16 million dollars over four years? Well, that’s still technically true, but some cap shenanigans have now…
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There's a 35% variance rule where the salary can't vary by more than 35% year to year. San Jose had their original contract with Mikkel Boedker rejected by the league and they had to adjust the salaries slightly to adhere.
I was a little excited to break out a little basic algebra, the biggest variance gap for a 2 year contract with a 4.5 mil AAV would be roughly Year 1 (3.55 mil) and Year 2 (5.45 mil). I don't think a 5.45 mil QO would make the Devils reluctant to match.
Edit: I might have calculated that incorrectly as it is 35% of the Year 1 salary.
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Edit #2: It looks like they amended the CBA in 2021 to lower the variance to 25% which makes it even tougher to front/backload a contract.
The biggest gap for a backloaded 2 year, 4.5 mil AAV deal would be Year 1 (4 mil) + Year 2 (5 mil). 25% of the Year 1 salary is 1 million.