If the Thunder had simply run back their 2025/26 roster for ’26/27, they would’ve been on the hook for a payroll north of $500MM after accounting for player salaries and luxury tax penalties, according to Yossi Gozlan of The Third Apron (Substack link), who takes a step-by-step look at how Oklahoma City’s front office was able to reduce that figure to $234MM through a series of offseason moves.

While the Thunder were able to duck the second apron and significantly reduce their projected luxury tax bill by trading Luguentz Dort, Isaiah Joe, and Aaron Wiggins while working out new deals with Isaiah Hartenstein and Kenrich Williams, they’re not out of the woods yet.

With Shai Gilgeous-Alexander‘s new super-max extension set to begin in 2027/28, Gozlan projects Oklahoma City to exceed the second apron by nearly $19MM a year from now, with the team’s overall payroll surpassing $400MM. That estimate also doesn’t account for a new deal for Cason Wallace, who is entering the final year of his rookie scale contract.

We have more from around the Western Conference:

• With the Hawks apparently uninterested in taking on Jarred Vanderbilt‘s contract and Jonathan Kuminga underwhelmed by the Lakers‘ initial contract offers, is there still a path for Los Angeles to acquire Kuminga via sign-and-trade? Eric Pincus of Bleacher Report considers that question and puts together a hypothetical four-team deal that would net the former seventh overall pick a four-year, $77MM contract with the Lakers and send a pair of second-round picks and a first-round swap to Atlanta while also involving the Bulls and Nets.
• Sean Highkin of the Rose Garden Report (subscription required), Mike Vorkunov and Jason Quick of The Athletic, and Shane Dixon Kavanaugh of The Oregonian (subscription required) share the latest developments on the Trail Blazers‘ plans to renovate the Moda Center, noting that the Multnomah County board of commissioners voted last week to move forward with $101MM+ in funding for the plan, despite some commissioners expressing reservations about the fact that former Blazers executive Chris Oxley has been tapped to negotiate with the team on behalf of the county.
• Remembering the late Don Nelson in the wake of his Sunday passing, Tim Kawakami of the San Francisco Standard recalls the role that Nelson played in ensuring the Warriors drafted Stephen Curry in 2009 as the front office considered using the pick to trade for Amar’e Stoudemire or to draft another player.