The post-6/1 cuts allow teams to only account for the current year's bonus/dead money on the current year's cap. All future dead (unamortized bonus) money then hits the following year's cap.
The biggest misconception with the June 1 cuts is usually that the dead money is split evenly between the current year and next; this would only be true if the player had the contract expiring after the next year.
The other noteworthy item here I alluded to in an earlier post is that the revised CBA ('06) allowed for teams to designate two players as post-6/1 cuts before 6/1 actually passed. (ex. The Texans can spread Weaver's dead money like a June 1 cut even if they cut him in March).
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