Specifically I'm wondering about front-loading deals, which has been used by TT in the past.
If I'm understanding the new CBA right, there is no longer any advantage to doing this at all, since any leftover cap can just be rolled into the next year. Unless there is a limit on how much you can do this.
Example: Team A is $10M under the salary cap. They sign Player A to a 2 year, $15M dollar deal, with no signing bonus.
I do not see any advantage to frontloading. If they give him $10M the first year to bring them up to the cap limit, he would only count $5M the next year. If they gave him $5M the first year, he would count $10M the 2nd year, but because of the $5M left over from the previous year, they can roll that extra $5M over anyway.
Seems to me like you would always want to backload now to A) reduce risk, you can cut the player and save more money, and B) Future years should be more cap-friendly than present years.
If I'm understanding the new CBA right, there is no longer any advantage to doing this at all, since any leftover cap can just be rolled into the next year. Unless there is a limit on how much you can do this.
Example: Team A is $10M under the salary cap. They sign Player A to a 2 year, $15M dollar deal, with no signing bonus.
I do not see any advantage to frontloading. If they give him $10M the first year to bring them up to the cap limit, he would only count $5M the next year. If they gave him $5M the first year, he would count $10M the 2nd year, but because of the $5M left over from the previous year, they can roll that extra $5M over anyway.
Seems to me like you would always want to backload now to A) reduce risk, you can cut the player and save more money, and B) Future years should be more cap-friendly than present years.