In the NBA's new apron era, 19 teams face core-altering roster decisions as tax penalties loom. ESPN's Bobby Marks categorizes these franchises into five tiers, with Tier 1 highlighting the most immediate dangers.
The Milwaukee Bucks are under league investigation for salary cap circumvention involving Gary Trent Jr.'s four-year, $64 million contract. If found guilty, Milwaukee could lose multiple first-round picks and face front-office suspensions. The New York Knicks, despite owner James Dolan's mandate to avoid the second apron, risk losing reserve guard Miles McBride unless they clear salary. Jalen Brunson's expected raise from $43 million to $66 million and upcoming options for Karl-Anthony Towns and Josh Hart will test Dolan's resolve by 2028.
The Oklahoma City Thunder project $500 million in total salary and tax obligations next season, $21 million over the second apron threshold. Though OKC shaved nearly $200 million via offseason trades, extensions for Shai Gilgeous-Alexander and Cason Wallace starting in 2027-28 will escalate costs further, especially with a new arena opening in 2028.
These teams illustrate how the apron system forces front offices to balance championship windows against crippling financial penalties, with decisions this season echoing for years.
Source: ESPN NBA · Summarized by HeadlinesBriefing