[I ran out of fingers and toes to compute it all, but the following are the numbers if my math is correct]
KVH can be paid the greater of ....
a. The max for a player with 9 yrs service, which is 30% of the cap (using a slightly different "cap number" from the $55.63M figure you know), or (per Coon's calculation) $15,649,500, or
b. 105% of his prior salary (which was $15,694,250) or $16,478,962.50
A salary of $16,478,962.50 would allow the Mavs to accept salary(s) in return up to a total of $20,698,703.10.
Such a contract would not qualify to be prorated. Whatever cap figure you select that exceeds the minimum, KVH would get paid that full amount. The team receiving that kind of snt contract, with a full year's salary to be paid over 2 months, might save some cap room (from the 25% cushion potentially gained) but would get a harsh hit to their cash flow.
After such a trade, the Mavs would be taxed on whatever contract(s) they end up with, regardless of who paid how much of the various salaries.
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