For now, it will just be a procedural move.
According to Rick Stroud of The Tampa Bay Times, the Buccaneers plan to place the recently retired Tom Brady on the reserved/retired list, rather than altogether releasing him.
Those who lived through the Brett Favre retirement saga(s) understand the significance of this move.
When Favre retired from the Green Bay Packers in March of 2008, he was placed on the reserved/retired list. Favre ultimately changed his mind about retirement, but only after the Packers had decided to transition to Aaron Rodgers. Still, when Favre officially decided to come back, he had to be traded or released by the Packers, because they still controlled his rights. Favre was traded to the New York Jets, a team in the opposite conference as the Packers that wasn't scheduled to play against Green Bay during the 2008 season.
Favre again retired after an injury-plagued season in New York, but the Jets ultimately chose to release Favre after initially placing him on the reserved/retired list. This opened the door for Favre to pick his next team if he decided to unretire a second time. And that he did, signing with the Minnesota Vikings and playing in the same division as the Packers for what proved to be his final two seasons.
The Buccaneers don't have Rodgers waiting in the wings. So if Brady did change his mind either in the summer or at some point during the 2022 season, there's a very real chance that Tampa Bay would enthusiastically welcome him back. After all, Brady led the NFL in both passing touchdowns (43) and yards (5,316) in 2021. Whether Kyle Trask or someone not currently on the roster ends up being the next man up in Tampa Bay, the Buccaneers are almost certainly looking at a pretty sizable downgrade at the most important position in 2022.
On the latest episode of his Let's Go! podcast with Jim Gray, Brady didn't slam the door shut on the idea of him ever returning to the NFL.
"You know, I'm just gonna take things as they come," he said. "I think that's the best way to put it and I don't think anything, you know, you never say never. At the same time I know that I'm very, I feel very good about my decision. I don't know how I'll feel six months from now. ... But I try to make the best possible decision I can in the moment, which I did this last week. And, again, I think it's not looking to reverse course, I'm definitely not looking to do that. But in the same time I think you have to be realistic that you never know what challenges there are gonna be in life. Again, I loved playing. I'm looking forward to doing things other than playing. That's as honest as I can be with you there."
If Brady did choose to return, placing him on the reserved/retired list assures that either it would be as a Buccaneer, or that Tampa Bay would have a say in making sure that Brady's next team wasn't a rival.
Stroud notes that that Buccaneers aren't likely to officially move Brady to the reserve/retired list before June 1. If the Buccaneers placed him on the list today, the final year of his contract would leave them with a $32 million cap hit in the 2022 season, which would be disastrous as they attempt to remain contenders. However, if Brady is released after June 1, the Buccaneers can spread his cap hit out over two seasons. They would be left with $8 million in dead cap money from Brady in 2022, and $24 million in 2023.
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