With Mikhail Sergachev signing a three-year bridge contract this week, the Tampa Bay Lightning are officially over the salary cap by about $2 million with only 19 players on the roster. Now, at the moment, this is ok because teams are allowed to exceed the cap by 10% during the offseason, as long as they are compliant on Day 1 of the season.
Doing some math, the Lightning have about $6 million within that limit if a player like Anthony Cirelli accepts an offer sheet and the Lightning decide to keep him and match any offer.