With the new NHLPA proposal coming up with the big change being a signifigant luxury tax, there are some questions: #1. Who exactly gets the $.75 on the dollar in the luxury tax system? Is it only distributed to teams who are under the 'soft cap' or to all 30 teams? #2. What determines the 'soft cap' year to year? The 40 million seems to come back from the average NHL salary of $44 million with a 10% unilateral roll back. #3. WHEN is the luxury tax determined? Is it the total bankroll payed out by that team at the end of the season? For instance, lets say Player X has a bonus that triggers if he scores so many goals. If he scores that many goals, is that figure added to the cap? Also, if player Y with a monster salary is added at the trade deadline, is the salary added to the team taxed? Or is it just the amount the team pays him added to the tax. And Some suggestions: #1. The cap money should be distributed to every NHL team. Here is why: Lets say a team has a veteran who has been with the team 10 years. They need to resign him, however, his salary would put him over the cap. So, resigning him would: Add 75% on every dollar over the cap AND cause them to miss out the Luxury Tax benefits. #2. Instead of doing the average NHL salary of all 30 teams, why not do the average salary of all the playoff teams. This would hurt teams spending but living in medocrity, and help teams who make the playoffs on a shoestring budget.