The Vikings are set to offer 3 years, 86 million, FULLY guaranteed.

http://www.nfl.com/news/story/0ap3000000920880/article/kirk-cousins-likely-to-sign-with-vikings-on-3year-deal

I'm all for every player getting what they can when they can, but to totally reset the market for a guy like Cousins is nuts to me. But hey, it's not my money.