Long before the soul-searching is over for these Lakers, ominous decisions will have to be made. The payroll already stands at $79 million for next season before Kupchak re-signs Howard. With the All-Star center re-signed, the Lakers will be at roughly $100 million without adding a soul to the roster.
With the new luxury-tax rates kicking in next season, that would put the Lakers' tax bill at a whopping $76.5 million (assuming an estimated $72 million tax threshold.) Beyond the sheer magnitude of the expense, staying irreparably above the dreaded tax apron -- $4 million above the tax line -- would deny Kupchak the tools necessary to improve the roster. No full mid-level exception, no bi-annual exception and no acquiring players in sign-and-trades.