Pau Gasol and an Immediate Stretch

[pad300]

Ok, Pau Gasol's contract has 2 years remaining, the current one, Guaranteed for $16.8 M, and 19-20, for $16M, of which $6.7M is covered by a partial guarantee.

If he is waived and stretched over the summer (2019), he will have one year left, the team will have a cap hit for 3 seasons, 19-20, 20-21, 21-22 of ~$2.3M. He will have a cap value of $16.8 million for 18-19 when calculating the lux tax

But what if he is traded & waived and stretched immediately? As he is only partway through this year (18-19) ( I will assume exactly halfway for ease of math), I expect the value to be stretched is 8.4 (the current year pro-rated, having already been paid the first half) + 6.7 (the guaranteed portion of next year) = $15.1 M. Do you round up or down for how many years the contract is stretched over ? Rounding up would imply a 5 year cap hit, 18-19, 19-20, 20-21, 21-22, 22-23 of ~3M. Rounding down would be a 3 year cap hit, $18-19, 19-20, 20-21 of ~$5M. Is the number of years the team's choice?

What would be his lux tax cap hit in the 18-19 year? Without the waive and stretch, he would hit for $16.8. With it, I could see A) $8.4 ( the half of the year he's already been paid for) + the value of the stretched remainder (either $5M or $3M, yielding immediate cap savings of $3.4M or $5.4M respectively), B) just the value of the stretched contract (either $5M or $3M, yielding immediate cap savings of $11.8M or $13.8M respectively), or C) the full $16.8M.

Thank you for your assistance with this CBA question.

[DBoys]

"If he is waived and stretched ...." For starters, this hypothetical is ludicrous on its face regarding Pau Gasol.

But to provide the technical answer, no stretch can be done on 2018-19 salary, simple as that. For how to apply partial guarantees on stretch salary when it is allowable, see www.cbafaq.com for the rules to evaluate your various hypotheticals.