1.   In addition, any team over the luxury tax number cannot receive any of the escrow money.

2.   Instead, it is pooled with other escrow money in a bank account that pays no interest.

3.   Still, if escrow money refunded begins to balance out money lost on luxury tax, how is using an exception such a huge deal?

4.   If the targeted number had been exceeded, a portion of the escrow money would be returned to the owners and the rest would go back to the players.