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Yep, there is a salary cap minimum that you have to meet. Otherwise, you'd get some owner that doesn't want to spend money, but would get the benefit of the revenues generated by other teams.
The old minimum certainly wasn't 95% of the maximum. It was considerably lower. Not sure if the new CBA has closed that margin, though...
While you can't pass on any extra cap space from year to year, there are ways to artificially do it. If you sign a player to a likely-to-be earned incentive, which counts under this year's cap, and he doesn't meet the terms of the incentive, then the team gets a credit for that amount the following season. So, in effect, it's like passing along the extra cap space. But there's no guarantee the player won't meen the incentive, either...