Mercilus has a Big base, but with the trade Texans pay the guaranteed money, so he would have an easy restructure to lower the cap hits after a trade, and kick some of that base into a signing bonus, giving some guaranteed money and an easy cap clearing restructure.
https://www.spotrac.com/nfl/houston-texans/whitney-mercilus-9836/
Atkins is a similar situation at Mercilus with the ability to an easy cap restructure post trade to free up space. His Age at 32 makes it something I would rather not do though in terms of a restructure he seems much more than a this year rental only and is cut in the offseason
https://www.spotrac.com/nfl/cincinnati-bengals/geno-atkins-6628/