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Question Re: Amnesty

On 95.5 today they were saying that it looks like we may end up with a beefed up amnesty clause that would (in my understanding) essentially wipe the entire contract off the Cap, not just the luxury tax portion. So my question is, does that player have to currently be on your roster, or could they be aquired via trade and then waived. An example sure to please many BEdgers, Blazers trade Roy (max contract player) to New Orleans in exchange for Chris Paul (max contract player), New Orleans, looking to dump salary, then uses amnesty clause on Roy.
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