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Will that effect salary for the Suns and put then under the threshold for tax purposes or will they stll be tax payers?

If Amare opts out of his contract for next season, it will have no effect on the Suns luxury tax situation for this season. Unless they are able to reduce their team salary in some other way, they will still be tax payers this season.

I believe it is a technicality but the Suns are paying Amare 17.6 next season and the only way they can sign him to an extended contract is to pay him about a 3 yr 57million dollars

Suns will be under the luxury tax if Amare opts in.

taxes all aside,

If Amare opts out will the Suns still be able to match/exceed offers using their Bird Rights to facilitate a sign and trade ? (or by some fluke of anti-stinginess, actually keep him)

taxes all aside,

If Amare opts out will the Suns still be able to match/exceed offers using their Bird Rights to facilitate a sign and trade ? (or by some fluke of anti-stinginess, actually keep him)