According to Ian Rapoport, the Steelers have reworked Heath Miller’s contract to create needed cap space for 2014.

The #Steelers have restructured TE Heath Miller’s deal to create cap space, I’m told. Had a cap number of $9.5M, this will lower it.

— Ian Rapoport (@RapSheet) March 3, 2014

2014 is the final year of  Heath’s contract, so a traditional restructuring isn’t an option.  I posted previously that I expect the Steelers to extend Heath’s contract. The Steelers restructured Miller’s contract  in September to make additional cap room for the 2013 season.

Traditional restructuring reduces the player’s base salary and rolls it over into a signing bonus, thus reducing the cap number for that year. Since Heath is in the final year of his contract, obviously his salary cannot be pushed forward without extending the duration of his contract.

Here are Heath’s 2014 numbers before today’s moves:

[table]

Player, Base Salary, Signing Bonus, Salary Cap Number

“Miller, Heath”, “$6,020,000”, “$3,446,500”, “$9,466,500”

[/table]

I’ll post Heath’s contract details when more information becomes available.