It has been a foregone conclusion for months that Jeremy Lin will re-sign with the New York Knicks, but sources close to the situation say the return of the free agent point guard is not as certain as it once seemed.

While both Lin and the Knicks are hoping for a reunion, sources say that if any clubs offer Lin, a restricted free agent, a backloaded contract that pays him an eight-figure salary in the third and fourth years, the Knicks could be given pause about matching the offer.

With the new collective bargaining agreement employing a more punitive luxury tax, beginning in the 2013-14 season, the Knicks are extremely concerned about the financial ramifications of such a deal.

via Chris Broussard of ESPN The Magazine