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ESPN and the NFL Network were among the news organizations to
report the offer for Miller's six-year deal as the deadline for
franchise players approaches at 4 p.m. EDT Friday.
Franchise-tagged players must sign a long-term deal or make the
average of top-five salaries of their position for this year if
the deadline is not met.
Last month, the sides had agreed to a six-year, $114.5 million
framework that would have made Miller the highest-paid defensive
player by average at $19.083 million per year.
Denver modified its offer and would fully guarantee the third
year of the proposed contract in March 2017.
Miller's agent, Joby Branion, submitted a new proposal last
Friday and the Broncos made a new offer to enrich the guaranteed
portion, according to KUSA-TV in Denver.
Guaranteed money has been an issue between the two sides on the
proposed contract. The contract would have made the 27-year-old
Miller the NFL's highest-paid defensive player, edging Kansas
City Chiefs linebacker Justin Houston, Miami Dolphins defensive
tackle Ndamukong Suh and Houston Texans Defensive Player of the
Year J.J. Watt, among others.
Miller is haggling to get more guarantees in his deal, and most
of the approximately $39.8 million that Denver did guarantee in
its most recent offer was spread over two years.
Miller received the exclusive franchise tag on March 1 after
finishing last season with 11 sacks and four forced fumbles. The
four-time Pro Bowl selection added 2 1/2 sacks and two forced
fumbles to help the Broncos defeat the Carolina Panthers in
Super Bowl 50.
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