Salary Cap Loophole

["David A Wickerham" <aw623@xxxxxxx>]

Ive been following the recruiting war over Jason Kidd, and am surprised that most of it seems to revolve around finding a job for Joumana.  Is there a loophole in the salary cap/luxury tax?  Any reason that Mark Cuban couldnt sign Paul Pierce for the minimum and then give his Mother a $15 million a year job as the president of some start-up company?  How about Paul Allen signing  Jermaine ONeal for $1 million and then getting his wife a $10 million per year no show job at Microsoft?

Anybody know if this kind of behavior is proscribed and whether New Jersey or San Antonio could be sanctioned for their actions?