Kirby Lee / USA TODAY Sports

The San Francisco 49ers and Colin Kaepernick are closing in on a restructured contract that would alleviate concerns about future injury guarantees in the quarterback’s current deal, a source told NFL Network’s Ian Rapoport.

The move would reportedly allow Kaepernick to opt out after this year, and presumably make it easier for the 49ers to start him this season due to the fact the long-term financial risk would be eliminated.

The deal, which could reportedly be finalized Friday, would cut out the final three years of the quarterback’s contract and eliminate the guaranteed money in 2017.

The restructure appears to be the first step in moving Kaepernick into the starting lineup, as 49ers staff met Friday to discuss starting him instead of Blaine Gabbert in Week 6, sources told ESPN’s Dianna Russini.

If Kaepernick played and got hurt under his current contract, it would limit San Francisco’s ability to moving on from the quarterback after this season due to his current deal containing $14.5 million in injury guarantees for 2017.

Head coach Chip Kelly continued to refuse to say whether Kaepernick be the starter moving forward, but left the door ajar for a change under center.

“I’m not naming any starters for Buffalo. Don’t rule anything out,” said Kelly Friday.