When does signing bonus proration accelerate into the current year?

The correct answer relates to the way signing bonuses are treated in the context of the NFL salary cap and contract structure. When a player is released before June 2nd, all unamortized portions of their signing bonus become immediately charged to the team's salary cap for that current year. This means the full amount of the previously prorated signing bonus accelerates and must be accounted for in the team's cap space for that immediate season.

In contrast, if a player is released after June 2nd, only the portion of the signing bonus that applies to the current year is accounted for, while the remaining prorated amounts are spread out over the following years or applied to the next season. This allows teams more flexibility in managing their salary cap and makes a significant difference in the financial implications of releasing a player based on the timing.

Relating to the other options, a trade to another team does not trigger immediate proration acceleration; rather, the signing bonus is typically carried over to the new team. Likewise, the stipulation about acceleration only occurring during the off-season does not capture the essence of how the timing of the release impacts cap implications, as the factors surrounding a player's release primarily relate to the specific date in relation to June 2nd.