Shaq to the CAVS...............

which is a great resource btw

Any money paid to a player is included in team salary, even if the player has retired. For example, James Worthy retired in 1994, two years before his contract ended. He continued to receive his salary for the 1994-95 and 1995-96 seasons, so his salary was included in the Lakers’ team salary in those seasons. It is at the team’s discretion (or as the result of an agreement between the team and player) whether to continue to pay the player after he has retired.

There is one exception whereby a player can continue to receive his salary, but the salary is not included in the team’s team salary. This is when a player is forced to retire for medical reasons and a league-appointed physician confirms that he is medically unfit to continue playing. There is a waiting period of one year following the injury or illness before a team can apply for this salary cap relief. If the waiting period expires mid-season (on any date prior to the last day of the regular season), then the player’s entire salary for that season is removed from the team’s team salary. For example, in March 2003 the Knicks were allowed to remove Luc Longley’s entire 2002-03 salary from their books (and since the luxury tax is based on the team salary as of the last day of the regular season, the Knicks avoided paying any tax on Longley’s salary). This provision can also be used when a player dies while under contract.

If the player “proves the doctors wrong” and resumes his career, then his salary is returned to his team’s team salary when he plays in his 10th game in any one season (including pre-season, regular season and playoff games). This allows a player to attempt to resume his career without affecting his team unless his comeback is ultimately successful. A team loses this salary cap relief even if the player later signs and plays 10 games with a different team.

Teams are not allowed to trade for disabled players and then apply for this salary cap relief. Only the team for which the player was playing when he was disabled may request this relief.

If a player retires, even for medical reasons, his team does not receive a salary cap exception to acquire a replacement player.

So, it would seem that Wallace would have to be traded and then retire AND agree to give up his salary which is kind of a dicey proposition isn’t it? What it you trade for him and he changes his mind. Could you somehow get his retirement in writing ahead of time but wouldn’t that be seen as skirting the rules?

I think the best bet would be to trade for him with understanding that he would take a buy out at a low amount like 10% or even 20% of his contract. That could work but again, only if he agreed to it before the deal.