7. Indexing of Tax Rates and Payroll Minimums & Maximums All dollar amounts would be in place for 2004-05 (pro-rated) and 2005-06. Dollar levels for tax rates, payroll minimums & maximums for subsequent years either constant or increased by % change in greater of either hockey related revenues or only the gate receipts and broadcasting segments of hockey related revenues from the 2005-06 base year. I thought it deserved its own thread, seen it pop up in a few others. Essentially the two sides were more than 6M$ apart, more something like 25-30M$ considering the index year would be the next when revenues were lowest...so the players want linkage but only the upside. If revenue drop by 30% next year then rise back up to regain the pre lockout, the CAP would sit somewhere between 62-67M$...not 49M$ Go figure.