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Salary Cap Question:

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Here is a question for the cap guru's out there, with next years salary cap number being estimated to be so low, I was wondering if a team could sign a player to a deal this summer, in which they make say $7 million, then next year they make $4million, then in the 3rd year they make $7 million again, then increases from there. Never seen a deal like this, so I don't think it is allowed, but there are deals out there that go down over the life of the deal, (hinrich's is one example).

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