From CapFriendly:
Can LTIR be used in the off-season?
Yes, LTIR can be used in the off-season while the 10% off-season cushion is active. LTIR in the off-season is calculated using the basic equation outlined above, which permits a team to exceed the off-season salary cap. To use off-season LTIR the team must provide doctors proof that the player in question will continue to be injured at the beginning of the regular season for 10 NHL games and 24 calendar days.
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