'It presented the idea that a new deal be made using the players' association's proposal from Dec. 9 that included a luxury-tax system and a 24 percent salary rollback on existing contracts. But if any one of four financial conditions set forth by the league were exceeded, then the NHL's salary-cap offer from last week would go into effect the following season. Teams would then be forced to spend at least $32 million on player costs but no more than $42 million, including benefits.'