RealGM

I was wondering... under what salary cap number do the draft day trades operate? According to Larry Coon's site new salary cap year starts July 1st (and cap is adjusted even later than that), so draft takes place after the season is over but before new salary cap starts.
Imagine a situation like this: team A has 52 million commited for 2010-11 season and team B has 40 million commited. Team A wants to trade a player worth 3 million in 2010-11 season for 2010 draft pick of team B. Salary cap is not yet set for the new season so we don't know if team A is under the cap or over it (let's assume that projections are between 50-53 million so it can go either way). If team A was under the cap they wouldnt have to match the salaries, because neither team would go over the cap because of the trade (so nobody needs to use the trade exception). How would a situation like this be resolved? Is it simply mandatory for all teams involved in draft day trades to match salaries, because there is no way of knowing whether team is under or over the cap? Or does a cap number from last season still apply, even though teams use salaries from the next year?
(since I'm from Poland sorry for any potential language mistakes)

capulet wrote:I was wondering... under what salary cap number do the draft day trades operate?

They use the 2009-2010 salary cap and salary figures. BTW, it is possible for teams to commit to a trade that will not be completed until after the July moratorium, but those are rare. In that case though, they would use 2010-2011 numbers.

Keep in mind that players with expiring contracts or potentially expiring contracts via a team or player option can't be traded.

Also, I am pretty sure that there are no teams that currently (2009-2010) have any significant cap space.

Do teams have to pay luxary tax payments if they go over on lux after a draft day trade?

Tax figures are taken from the date of the last regular season, with the exception of any trade kickers that are involved in trades made during the May-June period, which are also counted. So no, not really.