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Originally Posted by Jacks
I'm not a CBA expert but I've seen this topic before and the consensus was always that the team receiving the benefit was still subject to recapture. The exception being a compliance buyout of course.
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No that's wrong. This is what the CBA says...
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For any period during which the Player under a Long-Term Contract is no longer playing in the League during the term of that Long-Term Contract by reason of retirement, "defection" from the NHL or otherwise (but not death) (such that he is not playing and is not receiving Salary pursuant to that Long-Term Contract), an amount attributable to that Player shall nonetheless continue to be included in his Club's Averaged Club Salary
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With a buyout, the player is still being paid under the terms of the contract, and the full salary paid is being accounted for under the cap, so there's no unaccounted salary to recapture.