Crazy question: could the P.A. create a managed lock-out fund, where all players could pay (ie. defer a portion of their income before taxes) into? If/when a lockout comes, they can receive the funds. If there is no lockout before they retire, they receive the income in the years following retirement (almost certainly at a lower tax rate).
Players will hate it because they are too dumb to understand escrow, so they are almost certainly too dumb to understand tax difference strategies. But, it would improve their bargaining position (theoretically increasing future income) and lower absolute tax burden (absolutely increasing total income).
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