from Pierre LeBrun of ESPN,

... In the meantime, we are left to speculate on what, if anything, the league will do with back-diving contracts.

Some theories:
-- Could the new CBA recalculate back-diving contracts so that years left on a contract still count against the team’s salary cap even if said player retires?

-- Could all long-term contracts, back-diving or not, be recalculated so that the five highest-salaried years count as the cap hit? Suddenly Hossa’s deal in Chicago would go from a $5.275 million cap hit to a $7.9 million cap hit under that scenario.

-- Could all existing contracts, long-term or not, be recalculated so that the actual yearly salary for that season counts against the cap and not the average salary? Imagine Minnesota’s reaction if Ryan Suter and Zach Parise would suddenly go from counting $7.53 million (average salary of their new deals) against the cap to $12 million against the cap this season and next?

more