Thanks to this coming offseason being the final in the current Collective Bargaining Agreement, teams can use both the franchise tag and the transition tag on players -- rather than just one. Another team can sign a franchise player to an offer sheet, but must surrender two first-round picks (or work out a trade, as happened last year with Dee Ford and Jadeveon Clowney). Teams issuing transition tags receive no compensation if they can't match the offer sheet.