Luxury tax 70,3M
Mle --> 5M per massimo 4 anni x chi ha 58 =< cap < 70,3 (si guarda il cap ufficiale)
......... 3M per massimo 3 anni x chi ha cap 70,3 =< cap < 87,5 (si guarda il cap ufficiale)
nulla per chi ha cap >= 87,5
2,5M per massimo due anni per chi ha cap < 58 milioni (questa si può usare sempre visto che riguarda chi è sotto cap)
SI PUò USARE SOLO UNA DELLE 3 MLE
- 48 ore dopo la prima palla a due NBA si devono avere a roster almeno 12 contratti di giocatori sotto contratto in Nba
Stretch provision
• 2005 CBA: By mutual agreement, teams can alter the payment schedule to waived players. The remaining guaranteed salary is applied to the team's salary cap across the remaining years of the player's contract.
• 2011 CBA: The player's remaining salary and his cap hit may be stretched across twice the number of seasons remaining on the contract, plus one (for example, the salary and cap hit for a player waived with two seasons remaining may be stretched across five seasons). This is entirely at the team's discretion, but it applies only to contracts signed under the 2011 CBA.
• Who benefits? Teams with bad contracts. For example, if a team has an underperforming player with one season remaining at $12 million, the team can waive him and stretch his salary across three seasons at $4 million per season. This will help with cash flow and provide $8 million in cap relief for the current season.
Midlevel exception
• 2005 CBA: Five years starting at the average salary ($5.765 million in 2010-11), with 8 percent raises.
• 2011 CBA: For non-taxpaying teams, four years starting at $5 million (base salary grows by 3 percent annually beginning in 2013-14), with 4.5 percent raises. Taxpaying teams are limited to three years, a $3 million base salary (which grows by 3 percent annually beginning in 2013-14) and 4.5 percent raises. Teams with cap room (therefore losing their midlevel exception) get a new midlevel that is for two years and starts at $2.5 million (growing 3 percent annually).
• Who benefits? Very few full midlevel contracts handed out under the 2005 CBA turned out to be good bargains in their later years. Reducing the size and length of the midlevel exception will help teams rid themselves of bad contracts.
The new exception for teams with cap room will benefit teams that clear cap room to sign free agents. For example, in the summer of 2010 Miami gutted its roster in order to obtain James and Bosh. This left the Heat with a small amount of cap room to sign players like Mike Miller. But once they reached the salary cap, they could offer only minimum-salary contracts. Under the new CBA, once they reach the cap, they could still offer one or more players a total of $2.5 million.
Trade rules
• 2005 CBA: Teams over the cap can acquire no more than 125 percent plus $100,000 of the salaries they trade away. A team can receive up to $3 million cash in any trade.
• 2011 CBA: Taxpaying teams can acquire no more than 125 percent plus $100,000 of the salaries they trade away (same as 2005 CBA).
Non-taxpaying teams (based on their post-trade salary level) can acquire up to the lesser of 150 percent plus $100,000, or 100 percent plus $5 million of the salaries they trade away. The cash a team pays or receives in trade is limited to $3 million annually.
• Who benefits? The relaxation of the salary matching requirements will facilitate player movement. The addition of the provision that allows teams to acquire up to 100 percent plus $5 million of the salaries of its traded players will also reduce "trade ballast" -- extra players thrown into a deal merely to make a trade legal. The number of crazy trades should therefore be reduced.
TABELLINA PER CHI è SOTTO LA LUXURY A TRADE COMPLETATA
Outgoing salary ...............Maximum incoming salary
$0 to $9.8 million ...............150% of the outgoing salary, plus $100,000
$9.8 million to $19.6 million.... The outgoing salary plus $5 million
$19.6 million and up.............125% of the outgoing salary, plus $100,000
