Keith Smith

It's been a while since I created the original version of this, so I updated it for 2026-27. Note: these are the current projections for the Cap, Tax, Aprons and Exceptions. Hope this helps people understand the various spending levels and restrictions with each. Send feedback!

Delayed in Atlanta on my way home (what else is new?)… So I’m watching the World Cup with my new friend Masahiro. He’s from Japan and barely speaks any English. And we’re having an awesome time! Sports!

@miles_smal67454 Not sure how likely that ever was.

@KeithSmithNBA A possible Kuminga to the lakers trade

Some quick in-flight analysis: 🏀Thunder are now below the second apron. Plenty of wiggle room without going back over the second apron. OKC will create a $17.7M TPE for Dort. 🏀Hawks are ~$4M under the luxury tax after taking on Lu Dort for Zaccharie Risacher. 🏀Mavs should be ~$2M under the tax after acquiring Risacher and matching the offer sheet for Moussa Cisse. Dallas will use some of the Anthony Davis TPE to acquire Risacher.

@miles_smal67454 What Kuminga trade?

@KeithSmithNBA Would this effect the kuminga trade in any way?

Again: doing all of this on the fly (literally!) but Oklahoma City should see their luxury tax bill drop from ~$102.2M to ~$19.6M. That’s the difference in the tax bands by shedding roughly $15.5M in one trade. And of course, under the second apron now too. Cason Wallace extension next?

The three second-round picks OKC is receiving in exchange for Lu Dort, per source: 2027 Chicago via Dallas, 2031 most favorable from Atlanta, plus a 2032 most favorable from Atlanta.

First time sharing this from an airplane!

BREAKING: The Oklahoma City Thunder trading All-Defensive wing Lu Dort to the Atlanta Hawks in a three-team deal that sends three second-round picks to OKC, former No. 1 pick Zaccharie Risacher to the Dallas Mavericks and Ryan Nembhard to Atlanta, sources tell ESPN.

@Travonne 6AM flight here and I’m getting off and going near but not to Disney. I think you’re in a better spot than me!

7am flight to la only to get off the plane and go to disneyland why did i do this to myself

Up and at it early before dawn here in Las Vegas. At the airport waiting for my flight home. Exhausted, but my head and heart are full from @SportsBizClass! Incredible week of learning, teaching and getting better. Excited to get home to the family and back in my routine!

The Dallas Mavericks have matched the New York Knicks' two-year, $4.7 million offer sheet on restricted free agent Moussa Cisse, Yann Balikouzou and Kevin Bradbury of LIFT Sports Management tell ESPN. The 6-foot-11 center signed the Knicks sheet earlier Saturday but Dallas matches well before 48-hour Monday deadline.

A terrific group of instructors and support staff.

@yc @josephlklein23 @SportsBizClass @YossiGozlan @JaredSGreenberg @BobbyMarks42 @jadande Sure is!

@josephlklein23 @KeithSmithNBA @SportsBizClass @YossiGozlan @JaredSGreenberg @BobbyMarks42 @jadande Is that the czar mike fratello???

The best week of the year, surrounded by the best people. @SportsBizClass

Restricted free agent Moussa Cisse has agreed to a two-year contract offer sheet with the New York Knicks, sources tell ESPN. His salary is half guaranteed in the first year and 2027-28 is non-guaranteed. The Dallas Mavericks have 48 hours to match or not.

The New York Knicks have signed restricted free agent center Moussa Cissé to a two-year offer sheet, I’m told. Dallas will have through Monday to match. More NBA from @TheSteinLine: tinyurl.com/xmbreeay

And a big thank you to @spotrac They built out a second website for the students to use.

@GabeLeftBrain No issue. Thank you for checking!

@KeithSmithNBA @KeithSmithNBA Would you mind if I included a reference to this (with full attribution to you of course) in my payroll graphics?

It's been a while since I created the original version of this, so I updated it for 2026-27. Note: these are the current projections for the Cap, Tax, Aprons and Exceptions. Hope this helps people understand the various spending levels and restrictions with each. Send feedback!

Mock trade deadline: LeBron decision This is FICTIONAL

Our @SportsBizClass students making deals throughout our Mock Trade Deadline this morning!