Lofa Tatupu contract details out, better than we thought.

It's a two year deal. Broken down as such:

$600,000 signing bonus, so $300,000 cap hit per year.
2012 base - $750,000
2013 base - $1,000,000 but will turn into $2,250,000 if he hits playing time incentives.
In terms of LTBE incentives for 2012, there isn't a single one. However, Tatupu can make $40,625 per game if he is active this season. For a max of $650,000 that would turn into LTBE incentives for 2013.

Cap Hits:
2012 - $1,050,000
2013 - $1,300,000 if he plays all 16 it turns into $3,200,000 as he would surely hit all PT incentives for the bigger bonus.

http://espn.go.com/blog/nfcsouth/post/_/id/36463/around-the-nfc-south-325

So essentially this:

Year 1 - $750,000 salary + $300,000 Signing Bonus = $1.050 M cap hit
Year 2 - $1.000 M salary + $300,000 Signing Bonus = $1.300 M cap hit
OR - $2.25M salary + $650k incentives + $300k Signing bonus = $3.200 M cap hit.

So while Tatupu can legitimately make up to 4.9M in his deal, a maximum of 4.25 can hit the cap and this year just 1.050 will hit the cap.