20+
21+
85= thin ice for any team acting on that cavalier(IMO) interpretation. I also think it applies to cutting J and paying him "off cap/tax" later.
The sense this hack has of the "general prohibition" against circumvention is that it is as wide as the -the league- wants it to be and that even if it's not specifically against the CBA it can be shot down and maybe penalized. The player/coach position was eliminated for a similar reason.