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New "stretch exemption" incentivises teams to overpay players in the future

1

"For new contracts, salary of waived players to be "stretched" for cash purposes such that the player’s remaining protected compensation would be paid over twice the number of remaining contract years plus 1 year. "In lieu of the usual cap treatment, the waiving tam may elect to have the waived player’s salary follow the stretched cash allocation, except that stretching a waived player’s salary for cap purposes is not permitted where the portion of total team salary attributable to all waived players in any future season would exceed an agreed upon percentage of the salary cap in effect during the season in which a player is waived."

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