Do the salary cap acceleration rules apply if a player is traded?

The salary cap acceleration rules do indeed apply if a player is traded. When a player is traded, the unamortized portion of any signing bonuses or guaranteed money must still count against the salary cap of the team that originally signed the player, and this applies during the trade. The receiving team then assumes the player's contract, but any previous bonuses or guarantees that are left unaccounted for will accelerate and hit the salary cap of the original team. This is important for teams to consider when negotiating trades as it can impact their financial flexibility.

The other options present scenarios that do not accurately describe how salary cap acceleration works in the context of player transactions. For instance, claiming that acceleration rules apply only to releases ignores the broader implications of trades within salary cap management. Additionally, the notion that acceleration is limited to situations involving an LTBE (likely to be earned) clause or time periods, such as the offseason, does not align with the comprehensive application of these rules. Thus, option B correctly states the applicability of salary cap acceleration upon a player's trade.