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Giants face salary-cap decisions on defense

The biggest decision the New York Giants will make about their salary-cap situation this offseason is whether to extend the contract of quarterback Eli Manning beyond 2015. Manning carries a 2015 salary cap number of $19.75 million, and the Giants could get significant relief with an extension. They have not yet decided whether to do this, though if they do, they're likely to find Manning more receptive after his strong 2014 season than they did after his weak 2013.

But while that issue looms over the offseason, there are some significant salary-cap questions for the Giants to answer on defense as well. Here are five:

1. What to do with Jason Pierre-Paul?

A strong finish got Pierre-Paul to 12.5 sacks on the season and seems to have set him up for a free-agent contract push. His demands on a long-term deal, expected to be more than $12 million per year, could be more than the Giants are willing to pay for a player who was as limited by injury as Pierre-Paul was in 2012 and 2013. But he just turned 26 last week, and it's hard to find too many better 4-3 defensive end options on the market. The Giants do not have a ready replacement if Pierre-Paul leaves and will have to address the pass rush either way. One possibility is to use the franchise player designation on Pierre-Paul, effectively signing him to a one-year contract worth something close to $15 million. That would hurt them against this year's cap, but assuming they found relief elsewhere it would give them a year to assess Pierre-Paul's worthiness of their long-term commitment as well as the development of players such as Damontre Moore and Kerry Wynn as potential replacements.

2. Is Mathias Kiwanuka done with the Giants?

I believe the answer to this is yes. He's clearly not coming back on his current contract, which includes a $4.775 million salary and a $7.45 million cap number for 2015. He's almost certain to be cut, and the only way I can see him back is on a veteran minimum deal, which I don't even know for sure they'd want to offer him. The Giants can save $4.825 million against their 2015 cap by cutting Kiwanuka.

3. What to do with Prince Amukamara?

As a 2011 first-round draft pick Amukamara was subject to the fifth-year option rule established by the new collective bargaining agreement, and the Giants did in fact exercise his 2015 option (expected to be about $7 million) last offseason. But that money is not guaranteed, and the Giants still could cut Amukamara by Sept. 1 if they wanted to. They don't, but his season-ending injury cut short a promising year and likely gives them leverage to negotiate a lower 2015 number on a two-year or three-year deal if they prefer. They do like him and want him back.

4. Can they still carry Jon Beason's contract?

Middle linebacker Beason was a centerpiece of last offseason's plan, but he barely played after suffering a springtime toe injury, and he carries a $7.167 million cap number for 2015 and $6.992 million for 2016. This is a contract that will need to be overhauled if they're to fit it, Pierre-Paul and free agent Antrel Rolle into the 2015 and 2016 budgets. Beason says he wants to be back, but the Giants have to reassess his value given his injury history.

5. What about safety?

Cooper Taylor and Nat Berhe are the only safeties signed to 2015 contracts for the Giants as of right now. Rolle is a free agent they'd like to have back, but he's 32 and they're not likely to overpay to keep him. This is a position on which the Giants have shown they're willing to spend major resources (i.e., first-round picks and big free-agent dollars), so expect them to carve out some room in the budget to plug their holes at this position, regardless of what happens with Rolle.