...http://blogs.palmbeachpost.com/thedaily ... -believed/
This certainly is a lot more complex than what we had before. Basically, it’s a two-year deal for Long — and really, only Long’s 2013 season is fully guaranteed, for a total of $12 million ($5 million signing bonus, $3 million 2013 base salary and $4 million guarantee for 2014).
To get the other half of his $8 million salary in 2014, it appears he has to be on the active 53-man roster on the last day of the 2013 season — which means he can’t be on Injured Reserve. That’s a big distinction for Long, who has ended each of the last two seasons on IR.
The Rams could still keep Long for 2014 even if he does get hurt in 2013, though, and since they’re already paying him $4 million for that season, they probably will. But that’s the first “out” for the Rams.
The second “out” is a big one, and that’s before the 2015 season. The Rams can escape from the contract after just two years if they decide to cut him before the fifth day of the 2015 league year (sometime in early March).