The most important off season in Jazz history is about to come upon us. 2011 is going to be the year where the front office can make this team into a major contender, or turn it into a perennial 1st round exit team. What makes this off season so important? Two things:
1. The luxury tax
2. Utah owns New York’s first round pick
Right now the Jazz are paying the luxury tax, a condition that we can’t be in for an extended period of time. In order to get out of this predicament some tough decisions are going to have to be made.
The Pay Roll –
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This has to be the thing that fans pay most attention to.
http://www.shamsports.com/content/pages ... s/jazz.jsp
Next year we have $57,000,000 in guaranteed contracts without Carlos Boozer, Kyle Korver, Wes Mathews, Kyrylo Fesenko and Sundiata Gaines. Out of that group, Boozer is going to demand the most money – somewhere around $13,000,000 with yearly increases; and he’s worth that kind of money too. Kyle Korver and Wes Mathews will both be looking at two to five million, all depending on the market. One of them won’t be back next year (Korver) if we have a chance at staying under the luxury tax; doing some simple math though you can see the Jazz dilemma. If Boozer demands $13,000,000 and you add that to the fifty seven million you are bumping the luxury tax wall (under the tax by just $400,000). So what do we do about Mathews, Fes, and Gaines? Another thing to consider is that our first round pick will eat up another $3.5-4 million. This is where it starts to get ugly, somewhere the Jazz need to trim salary while staying competitive.
Our Options -
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The first option that we have is just to let all of these guys walk and hope Millsap can pick up the slack, but honestly that isn’t appealing, especially if you consider that the Jazz are auditioning for Deron Williams to stay in Utah after his contract expires in 2012 or 2013. A less aggressive tactic would be to choose who needs to stay, and who you couldn’t get a replacement for any cheaper. Using this we can come up with the following plan:
1) let Korver walk
2) let Fesenko walk (we have Koufos)
3) resign Gaines (minimum)
4) Resign Boozer and Mathews
But that still isn’t enough. We will assume that resigning those 3 players tied up about $17 million in cap space, which puts us $8 million over the tax if you factor in the first round pick.
Next we need to look at players we can dump on other teams without taking back salary. There are three candidates for this treatment:

CJ Miles $3,700,000 – 9p 2r 1a 34% 3-pt
In my opinion CJ is one of the more expendable players on our roster, even if we do loose Korver. Mathews is just as effective (although he doesn’t have the ‘potential’) and gives us similar production. The problem with this plan though is that it leaves us thin on the wing, and pretty much forces the Jazz to draft a wing player with their pick when the strongest positions in the draft are center (finally) and power forward. We could find a cheap replacement however ( Flip Murray, Garrett Temple, Rasual Butler, Mardy Collins and Keith Bogans are among the long list of cheap wings in 2010), and I think this is what the Jazz will do. This season is Miles’ audition to the Jazz and the NBA. If he proves he has finally reached his potential and becomes that 15ppg, shooting wing that the Jazz need then we’ll keep him – but it won’t happen – instead he is going to prove to the rest of the NBA he can be a rotation player, and the Jazz will get a future pick (heavily protected first/second rounder) and salary relief for him and then sign someone for about $1 million to take his place.
Savings: $2,700,000

Kosta Koufos $1,298,640 – 1p 1r .2a
Koufos has struggled as of late, but he is a 20 year old center with great upside. If we let Fesenko walk the Jazz will have to think long and hard what to do at backup center. Do you risk Koufos becoming a good rotation player down the road and trade him for salary relief while picking up a cheap player, or do you hold on to him knowing that at the end of the season you can opt out of the remainder of his contract? I would rather he stayed, but I think desperate times call for desperate measures, someone will take Koufos to give us salary relief and we can sign or draft another center for a minimal amount of money ($932,125 is the minimum for next year).
Savings: $356,488

Ronnie Price $1,381,000 – 5p 1r 2a
Price has been having a career year this season, and is doing well as our backup point guard. Whenever he has been called on to take over for Deron he has been stellar, and I think that at just over $1.3 million he is cheap enough not to worry about.
Oh, but now we have a problem - there isn't any more salary we can cut in this way, and we are still $5 million over the tax. What's next? Well, the front office has to decide whether or not they can handle paying $80,000,000 for our roster for next year. If we can't then we are going to have to trade one of Mehmot Okur, Andrei Kirilenko or Paul Millsap for salary relief. The least valuble of those three players to us right now is Okur, but it would be really hard to find a center that makes under 4 million who could give us the production we need (interior defense, rebounding). An ideal candidate in this scenario would be a player like Josh Boone (and assuming New Jersey gets the #1 pick it is a possibility) or to dump Memo out-right and sign a player like Brad Miller. We could also gamble in the first round and hope that one of Cole Aldrich, Hassan Whiteside, DeMarcus Cousins, or Derrick Favors is ready to start this year.
The Draft
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On this board we've been paying a lot of attention to the situation of the Jazz in this year's draft. Acquiring the Knick's pick for taking on the contract of Tom Gugliota could become one of the greatest moves in Jazz history depending on who we draft. A lot of who we choose depends on where we draft, and our off-season transactions (or planned transactions). If we get the number one pick the obvious choice is to draft John Wall, but a better plan might be to trade down and try to get more assets (say, trade the one and Okur to New Jersey for their pick (2-4) Josh Boone, Courtney Lee, 2011 GS 1st and their 2011 1st). But that is looking through rose-colored glasses.
There are a lot of candidates for this pick, but there are a couple that stand out to me - and all of these players will be available in the range of where the Jazz will pick (2-9).
1. Evan Turner - 20p 9r 6a 4 TO
One of the best (if not the best) players in college basketball today. Has a unique package of skills that will make him an exciting player in this years draft. He has great court vision, and is a lock down defender that would solve a lot of problems for the Jazz. He is also a great rebounder from the wing. On the downside he isn't the best 3-point shooter (24%) and he averages 4 turnovers per game.
Range: 2-3 (depending on who gets 2nd pick)
2. DeMarcus Cousins - 16p 10r 1a 2b 23 minutes 64% FT
A monster in the post. He is big, has quick moves in the post, and a great feel for the game. Not the most intimidating shot-blocker, but gets the job done. On the downside, his motor has been questioned (I think that it can't be with his production in only 23 minutes of play).
Range: 2-6
3. Derrick Favors - 12p 8r 1a 1s 1b 26 minutes
He has the biggest potential out of the players on this list. An extremely gifted athlete, he has the size to play center and power forward. Efficiency at Georgia Tech has been limited, but you have to consider that he is playing just over half the game.
Range: 2-5
4. Cole Aldrich - 11p 10r 1a 4b 26 minutes
Has great potential defensively, but will be limited offensively coming into the league. Has been compared to Chris Kaman and Joel Pryzbilla, both of which are good comparisons. He's not going to be a super-star, but he could be that player that lifts the Jazz to championship status by anchoring our defense.
Range: 3-8
5. Wesley Johnson - 16p 8r 2a
Has great length and athleticism. Unlike many of the run-of-the-mill athletic small forwards Johnson is a great shooter and a passable passer which will help him a lot in the NBA (I think of him as a rich-man's Travis Outlaw). Again, he won't be a super-star, but Johnson could be the shooter the Jazz need.
Range: 4-10
6. Xavier Henry - 14p 4r 1a 40% 3-pt
A great athlete and shooter. Henry won't be a super-star, but a very good role player. He is reminiscent of CJ Miles, but I feel that even in his freshman year of College he is already on CJ's level.
Range: 8-14
2nd round -
The Jazz are very good at finding hidden gems in the second round of the draft, these are all nice suprises, but we can't expect for it to happen next season. However, I have 2 picks for second round steals.
Jamine Peterson - 19p 10r 1a
A great athlete, rebounds at a prodigious rate, and hits shots at a decent clip from the perimeter (34%). He's only 6-6 so he should be there in the 2nd round.
JaJuan Johnson - 15p 7r 1a 2b
Very mobile center/forward hybrid. Good athleticism and court awareness. Anticipates shots really well, which makes him a good rebounder and shot-blocker.
Enjoy the current Jazz team while you can, because things might be much different in Jazz land next year.