Like linebacker Chris Borland, tackle Anthony Davis will pay back to the 49ers the unearned portion of his signing bonus in light of his decision to retire. Unlike Borland, the amount Davis owes is in the millions.
Per a league source, Davis will indeed pay the money back as part of his decision to retire from the NFL. Via Spotrac.com, Davis has $4.66 million in paid but unearned signing bonuses. He already has paid the taxes on that amount, which will make for a complicated process of paying the money back to the 49ers and seeking a refund from the federal and state government.
Davis also has $1.7 million in option bonus money that applies to the 2015 league year. However, because the money came as part of a $8.5 million option bonus earned in 2011 under his rookie contract, Article 4, Section 9(b) of the current CBA contemplates that no portion of the option bonus will be repaid.
For option, roster, and reporting bonuses, repayment is required only if retirement happens in the year the money is earned. For signing bonuses, full repayment of all unearned portions of the money paid is required in the event of a retirement.