From USA Today's Tom Pelissaro via Twitter:
Mathias Kiwanuka restructured his contract with NYG. Took a $2.175M pay cut and created $2.05M in 2014 cap space... Kiwanuka's base salary dropped from $4.375M to $1.5M. He also gets a new $700K roster bonus, can earn back $125K in incentives.Kiwi had a down season in 2013, recording 41 tackles with six sacks. He signed a four-year, $21.75 million contract in April of 2012.