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Union officials say that proposal is not as generous as it appears, and that the flex cap is simply a hard cap in a different form.
Under the flex cap system, each team would have a "target" payroll of $62 million, which could be exceeded using cap exceptions until the team hits a hard ceiling, which Stern said had not been determined.
Stern revealed that the N.B.A. had offered players a minimum of $2 billion a year over the course of a 10-year labor deal and that it was proposing a "flex cap" instead of a hard salary cap.
Asked what would happen if the union rejected the N.B.A.'s last offer, Stern said, "Then we'll be awaiting their call for the next negotiating session over our 47 percent proposal and our flex cap".
For the first time Tuesday, Stern provided slightly more detail about the proposed hard salary cap, which he referred to as a "flex cap" similar to the N.H.L.'s.
N.B.A. owners are pushing for a hard cap, similar to the N.F.L.'s, or an N.H.L.-style "flex" cap, which allows a broad payroll range but still has a hard ceiling.
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Flex your ab muscles deeply.
Flex your abdominal (ab) muscles.
The "reset" proposal features a flex-cap system that contains an absolute salary ceiling — to be set $5 million above the average team salary.
If the union balks, Stern said, the owners will withdraw it and instead offer the players a 47 percent share, combined with a so-called "flex-cap" system that, in practice, imposes a hard cap on payrolls.
Special education is a federal entitlement, so if many students in a district need these expensive programs, the state money it gets to pay for that may exceed the total flex aid cap, preventing the district from using the money for other items.
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