How can long-term injured reserve cause a bonus overage?
Teams requiring long-term injury relief to fit a roster under the salary cap throughout the season can be at risk of ending up with a bonus overage. That's because utilizing LTIR results in the team finishing the season with $0 cap space. For teams in these positions with players earning performance bonuses, those bonuses are tacked onto their final cap payroll as an overage and carried forward as a penalty the following season.
CBA reference: Section 50.10 (d) (P. 226-231)