I'm a bit of a novice when it comes to the CBA and everything so I may not be correct in thinking this but could the Nets buy out the contract of a player and get his contract off the cap as well as not pay the luxury tax on it? For example, could the Nets decide to buy out Gerald Wallace's contract this off season and save the $10mil a year as well as the luxury tax payments? I'm sure it would cost almost the entire $30mil left to do so, but that seems to be worth it if it gave the Nets more flexibility as well as saving the luxury tax $$. Although I'm sure that's not an entirely realistic scenerio, could something like that be possible in theory?