According to the LA times "The salary cap will be $37 million and won't include medical and dental benefits and pension payments, the Times reported. " Does this mean that the teams could set up rediculus benefit accounts for the players where the money that they don't use during the year will turn into cash in their hand? For example at the place that I work at I have $1000 in medical coverage which can be used for anything from prescriptions to appointment fees to massages. At the end of the year whatever I do not use of this $1000 is gone. I don't know if the company recycles it into next years funds or what? All I know is that I don't see any of it. Would it be possible for a team to sign someone like Teemu Selanne and sign him to a $1 mil/year deal and then set up a benefit account in his name for $2.5 mil where at the end of the year or at the end of his contract he gets whatever is left over in that account?