NBA All-Contract Team: Brunson, Avdija, Johnson lead roster

"With harsh penalties imposed by the current collective bargaining agreement for going past the first and second luxury tax aprons, it is imperative that teams smartly manage their books, both to stack as much talent as possible and maintain continuity. While some teams are willing to go well above the tax, others see it as a de facto hard cap."

"The goal is to create the best possible roster without exceeding the luxury tax, which is $187.89 million this season. That way, this team could theoretically exist in any of the league's 28 markets. The tax line isn't the only constriction on building this roster. There will also be no maximum salaries, rookie-scale contracts or one-year minimum contracts."

"No player has epitomized the idea of a value contract better than Brunson since he arrived in New York in 2022. Brunson has become one of the league's best players, but also one of its best bargains. The four-year, $100 million deal he agreed to that offseason is one of the best free agent contracts in the history of the league."

The NBA's current collective bargaining agreement imposes significant penalties for exceeding luxury tax aprons, making salary management critical for team success. ESPN's All-Contract Team concept identifies the best possible roster that stays within the $187.89 million luxury tax threshold, demonstrating how teams can build competitive lineups without exceeding financial limits. The exercise excludes maximum salary players, rookie-scale contracts, and one-year minimums to focus on realistic roster construction. Jalen Brunson exemplifies exceptional value, having signed a four-year, $100 million deal with the Knicks that ranks among the best free agent contracts in league history. This framework shows how strategic contract management enables teams to stack talent while maintaining roster continuity across different NBA markets.

Read at ESPN.com