The NBA and NBPA are negotiating methods of artificially inflating the 20-21 salary cap to keep it around $109 million.
If the NBA and players were to link the salary cap to overall league revenue, it would have fallen to around $90 million.
Those discussions on the salary cap and luxury tax are at the core of what needs to be decided to finalize a revised collective bargaining agreement. The two sides must also agree to an escrow system to account for the anticipated shortfall.
The union is having its own internal discussions with its membership considering spreading the hit over multiple years to not put one subset of players at a disadvantage.