Former Georgia star Roquan Smith is the last former first-round pick to have not signed his rookie contract.

The reported hangup is in contract language involving the NFL’s new helmet rule. Smith and the Bears disagree on the financial protections should the linebacker violate the new helmet rule. The new rule allows a player to be ejected if it’s decided that he initiated contact with his helmet, and Smith and his team are concerned that a potential suspension could void guarantees in his contract.

Smith has missed the last 10 practices due to the holdout, and Bears’ defensive coordinator Vic Fangio is starting to sound salty over it, according to the Chicago Tribune.

“Obviously, it’s not advantageous to anybody that he’s not here, and I’ll just leave it at that,” Fangio said. “Talk to Ryan and his salary-cap guys about that.

“I think he has the potential to be a good player — a really good player. I would have loved to have him here the first day. But we’ll adapt and adjust and get him ready.”

Other draft picks got this same provision included in their contracts and signed rather quickly, and the Bears aren’t giving it to Smith, at least not yet.

Chicago’s defense returns nine starters, and Smith is projected to be penciled in at linebacker.

Who’s going to back down?