They also added a voidable year to his deal, putting Smith under contract through 2024.
It gets Smith cash in hand, protecting him in the event the NFL loses games to COVID-19.
It gets the Cowboys additional space for 2021 when the salary cap is expected to go down, and they potentially could have to absorb a $37.7 million franchise tag for Dak Prescott. The restructure saves the Cowboys $7.12 million.
Dallas restructured Smith’s contract in 2015, 2016 and 2017, too.
The restructure this season signals the Cowboys feel good about Smith’s future despite the fact he has not played a full, 16-game season since 2015.
The seven-time Pro Bowler and two-time All-Pro made the All-Decade Team for the 2010s. He still is only 29 years old.