RealGM

These are the teams that seem like they could be most cap-crunched. Boston, Denver, the Clippers, and Phoenix are all over the second apron... will their owners/GMs stay there? Will they try to get creative in saving money? The T'Wolves are approaching the second apron... is someone like Naz Reid better off being sent out for say Nick Richards and the T'Wolves saving the money? The Trail Blazers are over the first apron and I don't see them staying there... how do they save money?

Which cap space teams could/would bail these teams out? (https://forums.realgm.com/boards/viewtopic.php?f=2&t=2359246) What trades make sense? Which teams just eat the tax?

Boston
Jaylen Brown $49,350,000
Jayson Tatum $34,848,340
Kristaps Porzingis $29,268,293
Derrick White $19,571,429
Al Horford $9,500,000
Payton Pritchard $6,696,429
Jaden Springer $4,018,363
Oshae Brissett $2,463,946
Sam Hauser $2,092,344
30th Overall Pick $2,519,400
Jrue Holiday (Assumed) $30,500,000
Jordan Walsh $1,891,857
Xavier Tillman (Assumed) $6,500,000

Total Salary $199,220,401
Cap Space -$57,220,401
Tax Space -$26,620,401
1st Apron Space -$19,620,401
2nd Apron Space -$9,120,401


Denver
Nikola Jokic $51,415,938
Jamal Murray $36,016,200
Michael Porter Jr. $35,859,950
Aaron Gordon $23,841,455
Kentavious Caldwell-Pope $15,440,185
Zeke Nnaji $8,888,889
Reggie Jackson $5,250,000
Christian Braun $3,089,640
Julian Strawther $2,552,520
Peyton Watson $2,413,560
Vlatko Cancar $2,346,606
Jalen Pickett $1,891,857
Hunter Tyson $1,891,857
25th Overall Pick $2,739,360

Total Salary $193,638,017
Cap Space -$51,638,017
Tax Space -$21,038,017
1st Apron Space -$14,038,017
2nd Apron Space -$3,538,017


Clippers
Kawhi Leonard $49,350,000
Norman Powell $19,241,379
Ivica Zubac $11,743,210
P.J. Tucker $11,539,000
Terance Mann $11,423,077
Nah'Shon Hyland $4,158,440
Russell Westbrook $4,027,525
Amir Coffey $3,938,271
Kobe Brown $2,533,920
Joshua Primo $2,196,970
James Harden (Assumed) $47,500,000
Paul George (Assumed) $48,500,000

Total Salary $216,151,792
Cap Space -$74,151,792
Tax Space -$43,551,792
1st Apron Space -$36,551,792
2nd Apron Space -$26,051,792


Timberwolves
Karl-Anthony Towns $49,350,000
Rudy Gobert $43,827,587
Anthony Edwards $35,250,000
Jaden McDaniels $22,586,207
Naz Reid $13,986,432
Nickeil Alexander-Walker $4,312,500
Wendell Moore Jr. $2,537,040
Josh Minott $2,019,699
Leonard Miller $1,891,857
Mike Conley $10,243,902
29th Overall Pick $2,538,000

Total Salary $188,543,224
Cap Space -$47,712,048
Tax Space -$15,943,224
1st Apron Space -$8,943,224
2nd Apron Space $1,556,776


Suns
Kevin Durant $51,179,021
Bradley Beal $50,203,930
Devin Booker $49,350,000
Jusuf Nurkic $18,125,000
Nassir Little $6,750,000
Eric Gordon $3,356,271
Josh Okogie $2,956,734
David Roddy $2,847,240
Damion Lee $2,845,342
Drew Eubanks $2,654,644
Royce O'Neale (Assumed) $13,500,000
Grayson Allen (Assumed) $13,500,000
22nd Overall Pick $3,096,360

Total Salary $220,364,542
Cap Space -$78,364,542
Tax Space -$47,764,542
1st Apron Space -$40,764,542
2nd Apron Space -$30,264,542


Trail Blazers
Deandre Ayton $34,005,126
Jerami Grant $29,793,104
Anfernee Simons $25,892,857
Malcolm Brogdon $22,500,000
Robert Williams III $12,428,571
Matisse Thybulle $11,025,000
Scoot Henderson $10,259,160
Shaedon Sharpe $6,614,160
Kris Murray $2,990,040
Delano Banton $2,196,970
Jabari Walker $2,019,699
Toumani Camara $1,891,857
Duop Reath $1,891,857
Rayan Rupert $1,891,857
5th Overall Pick $8,328,120
13th Overall Pick $4,736,160

Eric Bledsoe Dead Cap $1,300,000
Didi Louzada Dead Cap $268,032

Total Salary $180,032,570
Cap Space -$38,032,570
Tax Space -$7,432,570
1st Apron Space -$432,570
2nd Apron Space $10,067,430

Some ideas I like...

Jusuf Nurkic and '24 Phoenix 1st for WCJ... saves Phoenix a ton of money
P.J. Tucker plus a 2nd or 2 to any cap space team
Naz Reid for Nick Richards

How does Portland get below the tax?

NYG wrote:Some ideas I like...

Jusuf Nurkic and '24 Phoenix 1st for WCJ... saves Phoenix a ton of money
P.J. Tucker plus a 2nd or 2 to any cap space team
Naz Reid for Nick Richards

How does Portland get below the tax?

Brogdon to Orlando for a 2nd?

Celtics just endure the tax.

Cash flow is not an issue. One of the owners (the elder Grousbeck) is a very multi-billionaire. Further, the owners come from private equity backgrounds, so if they did run into cash flow issues they'd know how to do something about it. Their charitable activities also suggest they have plenty of cash.

I'd expect Harden to sign for $10-15M less than that prediction. Where else would he go that could and would offer a bigger deal? Detroit? Philly?

At that point a Tucker salary dump gets the Clippers near or under the 2nd apron.


Also - How is Porland that expensive?? I'd guess that a Brogdon or perhaps Simons trade that brings back much less salary happens.

Fencer reregistered wrote:Celtics just endure the tax.

Cash flow is not an issue. One of the owners (the elder Grousbeck) is a very multi-billionaire. Further, the owners come from private equity backgrounds, so if they did run into cash flow issues they'd know how to do something about it. Their charitable activities also suggest they have plenty of cash.

Agreed, majority have underestimated what Boston would spend. They don’t spend exorbitantly but they’ve spent what they needed to spend to improve the team.

Outside chance a three teamer (LAL being the third prob) happens involving Brown and Markannen/Sexton, but that would be more about two years from now not next year.

165bows wrote:

Fencer reregistered wrote:Celtics just endure the tax.

Cash flow is not an issue. One of the owners (the elder Grousbeck) is a very multi-billionaire. Further, the owners come from private equity backgrounds, so if they did run into cash flow issues they'd know how to do something about it. Their charitable activities also suggest they have plenty of cash.

Agreed, majority have underestimated what Boston would spend. They don’t spend exorbitantly but they’ve spent what they needed to spend to improve the team.

Outside chance a three teamer (LAL being the third prob) happens involving Brown and Markannen/Sexton, but that would be more about two years from now not next year.

Yeah I think Boston pretty much runs with what the OP put out there. Getting under the 2nd Apron seems near impossible unless Jrue takes a a per year pay cut and signs like a 4/80 or something wild like that. I do think they trade pick 30 for future seconds. Not really to save money per se but more flexibility. I wonder about bringing Kornet back?

brackdan70 wrote:

165bows wrote:

Fencer reregistered wrote:Celtics just endure the tax.

Cash flow is not an issue. One of the owners (the elder Grousbeck) is a very multi-billionaire. Further, the owners come from private equity backgrounds, so if they did run into cash flow issues they'd know how to do something about it. Their charitable activities also suggest they have plenty of cash.

Agreed, majority have underestimated what Boston would spend. They don’t spend exorbitantly but they’ve spent what they needed to spend to improve the team.

Outside chance a three teamer (LAL being the third prob) happens involving Brown and Markannen/Sexton, but that would be more about two years from now not next year.

Yeah I think Boston pretty much runs with what the OP put out there. Getting under the 2nd Apron seems near impossible unless Jrue takes a a per year pay cut and signs like a 4/80 or something wild like that. I do think they trade pick 30 for future seconds. Not really to save money per se but more flexibility. I wonder about bringing Kornet back?

I guess it depends on what Kornet can get on the open market. I didn't realize he was going to be a FA, and he certainly could be in line for a big raise.

On the other hand -- if the Cs let him walk, that salary slot is gone "forever", or more precisely for (at least) the duration of this general roster composition.

I think the Cs are going to try hard to keep him.

The Portland picture underlines why I am very, very surprised that Brogdon wasn't moved at the deadline. I'm assuming the Blazers could have gotten expiring contracts and some draft capital for Brogdon, and I just don't get keeping him when they'll have a tax issue next season.

Robert WIII into the TPE + prospect/pick from Memphis

NYG wrote:
Brogdon to Orlando for a 2nd?

I don't have the Magic interested in Brogdon, but I think that they would be open in trading for Anfernee Simons.

Anfernee Simons to Orlando for 24 1st and a couple of seconds (or maybe the Denver 25 1st)

Warriors are in an interesting situation.

We're currently sitting about $3M over the tax line with 11 players under contract, before re-signing Klay. CP3 has $30M unguaranteed, and Looney also has $5M of his $8M unguaranteed. We don't have any picks this year to sign.

I think by far the most likely scenario is we release CP3, re-sign Klay to something in the $15-20M/year range, and fill out the rest of the roster with minimums to sneak under the tax line. But if we guarantee CP3's contract to make a bigger move, things get interesting.

gswhoops wrote:Warriors are in an interesting situation.

We're currently sitting about $3M over the tax line with 11 players under contract, before re-signing Klay. CP3 has $30M unguaranteed, and Looney also has $5M of his $8M unguaranteed. We don't have any picks this year to sign.

I think by far the most likely scenario is we release CP3, re-sign Klay to something in the $15-20M/year range, and fill out the rest of the roster with minimums to sneak under the tax line. But if we guarantee CP3's contract to make a bigger move, things get interesting.

Can the Warriors aggregate Paul with Looney or GP, Kids etc - and then resign Klay and go back over the second apron? Or does the new rule hard cap once a team aggregates in a trade? That seems extreme.

But maybe it’s “over the apron including cap holds can’t aggregate” or such..

Random.

I think all those teams, outside of Portland, are ready to pay the tax involved in keeping their teams together. And the new apron will make it much more likely those teams to keep their own free agents as building a bench is so difficult now that you really need to keep your own guys and their salary slots available..

Portland looks like a tax team here, but also there’s 16 players listed. I don’t know what the offers for Brogdon were this season, but I can’t see them being more in the offseason.. But I think it’s really easy to trim 7.5 million with the new matching rules.

The team could easily trade Simons or Grant and keep Brogdon as the steady vet.. Or they could just dump one of the MLE guys. Or maybe they get lucky and they can trim that money off Ayton’s deal. Only takes one desperate/bad GM..

jayjaysee wrote:

gswhoops wrote:Warriors are in an interesting situation.

We're currently sitting about $3M over the tax line with 11 players under contract, before re-signing Klay. CP3 has $30M unguaranteed, and Looney also has $5M of his $8M unguaranteed. We don't have any picks this year to sign.

I think by far the most likely scenario is we release CP3, re-sign Klay to something in the $15-20M/year range, and fill out the rest of the roster with minimums to sneak under the tax line. But if we guarantee CP3's contract to make a bigger move, things get interesting.

Can the Warriors aggregate Paul with Looney or GP, Kids etc - and then resign Klay and go back over the second apron? Or does the new rule hard cap once a team aggregates in a trade? That seems extreme.

But maybe it’s “over the apron including cap holds can’t aggregate” or such..

Random.

Interesting question. I think the answer is yes we could, but I defer to our resident board capologists

jayjaysee wrote:

gswhoops wrote:Warriors are in an interesting situation.

We're currently sitting about $3M over the tax line with 11 players under contract, before re-signing Klay. CP3 has $30M unguaranteed, and Looney also has $5M of his $8M unguaranteed. We don't have any picks this year to sign.

I think by far the most likely scenario is we release CP3, re-sign Klay to something in the $15-20M/year range, and fill out the rest of the roster with minimums to sneak under the tax line. But if we guarantee CP3's contract to make a bigger move, things get interesting.

Can the Warriors aggregate Paul with Looney or GP, Kids etc - and then resign Klay and go back over the second apron? Or does the new rule hard cap once a team aggregates in a trade? That seems extreme.

But maybe it’s “over the apron including cap holds can’t aggregate” or such..

Random.

If GS aggregates Paul with Looney after the last day of this regular season, they would then be hard capped at the 2nd apron. If they salary matched at anything over 100% of a package in any trade they would be hard capped at the first apron. Etc.

Scoot McGroot wrote:

jayjaysee wrote:

gswhoops wrote:Warriors are in an interesting situation.

We're currently sitting about $3M over the tax line with 11 players under contract, before re-signing Klay. CP3 has $30M unguaranteed, and Looney also has $5M of his $8M unguaranteed. We don't have any picks this year to sign.

I think by far the most likely scenario is we release CP3, re-sign Klay to something in the $15-20M/year range, and fill out the rest of the roster with minimums to sneak under the tax line. But if we guarantee CP3's contract to make a bigger move, things get interesting.

Can the Warriors aggregate Paul with Looney or GP, Kids etc - and then resign Klay and go back over the second apron? Or does the new rule hard cap once a team aggregates in a trade? That seems extreme.

But maybe it’s “over the apron including cap holds can’t aggregate” or such..

Random.

If GS aggregates Paul with Looney after the last day of this regular season, they would then be hard capped at the 2nd apron. If they salary matched at anything over 100% of a package in any trade they would be hard capped at the first apron. Etc.

No easy loop hole. No fun.

jayjaysee wrote:

Scoot McGroot wrote:

jayjaysee wrote:
Can the Warriors aggregate Paul with Looney or GP, Kids etc - and then resign Klay and go back over the second apron? Or does the new rule hard cap once a team aggregates in a trade? That seems extreme.

But maybe it’s “over the apron including cap holds can’t aggregate” or such..

Random.

If GS aggregates Paul with Looney after the last day of this regular season, they would then be hard capped at the 2nd apron. If they salary matched at anything over 100% of a package in any trade they would be hard capped at the first apron. Etc.

No easy loop hole. No fun.

Yup. They really spelled it out.

A team that engages in any of the trade transactions described under the First and Second Apron Level rules above after the last day of the Regular Season of a Salary Cap Year will be unable to subsequently have a Team Salary that exceeds the applicable Apron level for the remainder of the then-current Salary Cap Year as well as for the immediately following Salary Cap Year. (Notwithstanding this general rule, there will be certain transition rules applicable to trade transactions occurring during the period from the day after the last day of the 2023-24 Regular Season through June 30, 2024.)

Scoot McGroot wrote:

jayjaysee wrote:

Scoot McGroot wrote:

If GS aggregates Paul with Looney after the last day of this regular season, they would then be hard capped at the 2nd apron. If they salary matched at anything over 100% of a package in any trade they would be hard capped at the first apron. Etc.

No easy loop hole. No fun.

Yup. They really spelled it out.

A team that engages in any of the trade transactions described under the First and Second Apron Level rules above after the last day of the Regular Season of a Salary Cap Year will be unable to subsequently have a Team Salary that exceeds the applicable Apron level for the remainder of the then-current Salary Cap Year as well as for the immediately following Salary Cap Year. (Notwithstanding this general rule, there will be certain transition rules applicable to trade transactions occurring during the period from the day after the last day of the 2023-24 Regular Season through June 30, 2024.)

Hey, at what tax apron can you no longer make sign and trades?

NYG wrote:

Scoot McGroot wrote:

jayjaysee wrote:
No easy loop hole. No fun.

Yup. They really spelled it out.

A team that engages in any of the trade transactions described under the First and Second Apron Level rules above after the last day of the Regular Season of a Salary Cap Year will be unable to subsequently have a Team Salary that exceeds the applicable Apron level for the remainder of the then-current Salary Cap Year as well as for the immediately following Salary Cap Year. (Notwithstanding this general rule, there will be certain transition rules applicable to trade transactions occurring during the period from the day after the last day of the 2023-24 Regular Season through June 30, 2024.)

Hey, at what tax apron can you no longer make sign and trades?

Receiving a player via sign and trade is barred at the first apron, so if you receive a player in that manner, you hard cap yourself at the first apron. Teams above the second apron cannot sign and trade a player away for a “contracted player” in return, and as such, if you sign and trade a player away for another player under contract, you would hard cap yourself at the second apron. I believe that sign and trading a player away for a future draft pick would still be the “loophole” these teams could exploit?