that they need to start looking for Eli's successor. Eli has three years left on his contract. At a minimum, he will be the starting QB next year and in 2018. His dead money in 2019 will be between $6-7M. If the team believes there is a strong possibility they will be moving on from Eli after this contract, then restructuring would mean adding more dead money to 2019 and possibly beyond if it includes an extension. So it makes sense to not restructure Eli at this time. Of course Eli could play spectacularly (as we all hope) over the next few seasons and make a decision difficult for the Giants.