CBS Sports report that the Giants decided not to restructure the quarterback's contract this offseason as they were unwilling to tie their future to the younger Manning.
According to the report: "There are those who wonder whether Manning is a player in decline at age 33...They would like to see him pull out of his downward trend before they commit to his late 30s. Their hope is that he has a big year and that extending him next offseason makes sense."
Manning recorded his third 20-interception season in 2013 as he struggled behind a terrible offensive line and an unproductive running game. However, Manning is just two years removed from his second Super Bowl triumph and it would seem a little hasty to assume that the veteran quarterback has declined that much.
There were reports earlier in the offseason that the Giants were considering restructuring Manning's contract to create more cap space but these reports about the organization's concerns may shed some light as to why that contract didn't come about.
It seems that 2014 will be a big year for Manning if he aims to continue playing after this season.