Yes, but I don't think that is the case for LTIR situations. I have been through the CBA and don't see what I am looking for there.
However, looking at the cap friendly
LTIR FAQ at the bottom (LTIR Operations Example) it appears as though the placing of these four players would create a salary pool of 13.66M but no performance bonus pool. Which means when any player is brought up if they have a potential performance bonus it would have to come out of the salary pool. So for instance - bringing up Bracco would cost 842.5K plus 82.5K in performance bonus = 925K against the salary pool.
However, in this case when Liljegren is reassigned in a day or two he doesn't just open up 863K in the salary pool for the Leafs to use - he also opens up 400K in the performance bonus pool (see the "player reassigned" table in the LTIR Operations Example). So that would allow the Leafs to in the future bring up Bracco with his salary now only costing 842.5K against the salary pool, with the other 82.5K going against the performance bonus pool.
Seems like quite a little ingenious manoeuvre.
So if Liljegren had not been on the roster today, if he was to get called up later he would cost 1,263K against the salary pool. But now he would only cost 863K against the salary bonus pool and 400K against the performance pool that he himself created. It is not free money (because if he actually earned a bonus it would go against the cap next year), but it avoids the loss of money (as otherwise those unlikely to be earned performance bonuses would count against the salary pool part of the cap.)