So, I'm rewriting this because I jumped the gun and didn't research dates. Fail. I'll admit it, don't know why I'm still going to post this. Figure it would be a wasted effort if I don't. I deleted so much already.
So I'm reading Larry Coon's CBA Faq Page and was looking over question 55. What are the rules for retired players?:
There is one exception whereby a player can continue to receive his salary, but the salary is not included in the team's team salary. This is when a player is forced to retire for medical reasons and a league-appointed physician confirms that he is medically unfit to continue playing. There is a waiting period of one year following the injury or illness before a team can apply for this salary cap relief. If the waiting period expires mid-season (ON ANY DAY PRIOR TO THE LAST DAY OF THE REGULAR SEASON), then the player's entire salary for that season is removed from the team's team salary. For example, in March 2003 the Knicks were allowed to remove Luc Longley's entire 2002-03 salary from their books (and since the luxury tax is based on the team salary as of the last day of the regular season, the Knicks avoided paying any tax on Longley's salary). This provision can also be used when a player dies while under contract.
Well to make things quick, the last day of this years regular season is April 26th. For some reason, I was so sure in thinking Roy's last game last year was April 23rd (Game 4 vs Mavs) which would have put him a year disabled before the end of the regular season. Which would have allowed us to remove his salary from the books this year... but alas his last game of the season was April 28th... 2 days removed from the end of the last game of this years regular season. Bah... Dang it.
Also from the same excerpt. I guess we won't be able to get a Disable Player Exception for Roy either... Fantastic. /sarcasm
If a player retires, even for medical reasons, his team does not receive a salary cap exception to acquire a replacement player.