NBA CBA Forensic Cap Desk
CBA Article XIII Circumvention Investigation Active

Clippers Salary-Cap Circumvention Penalty & Luxury Tax Simulator

Interactive financial and roster consequence modeling based on the New York Post investigation regarding Steve Ballmer, Kawhi Leonard contract allegations, and NBA Collective Bargaining Agreement (CBA) punitive brackets.

Cap & Circumvention Parameters Live CBA Math
$210,000,000
$150M Tax Line: $171M | 1st Apron: $178M | 2nd: $189M $250M
$0
$0 Off-book contracts or endorsements $40M
$15,000,000
$0 Article XIII statutory fine applies (10x) $30M

Repeat Offender Tax Status

Subject to accelerated brackets for 3+ years in luxury tax

CBA 2024-25 Thresholds (Reference)

Tax Line
$171,000,000
First Apron
$178,000,000
Second Apron
$189,000,000
Financial Penalty & Roster Audit Punitive Enforcement
Total Financial Penalty Burden
$234,500,000
Luxury Tax Bill + CBA Article XIII Circumvention Sanction
Computed Luxury Tax Bill
$84,500,000
CBA Circumvention Fine
$150,000,000
Roster Freeze Status
Restricted (Second Apron Exceeded)
Draft Picks Forfeited
2
Second Apron & Forfeiture Sanctions Severe Sanction
Base team payroll exceeds second apron ($189M) by $21M. Frozen 7-year first-round pick, loss of Mid-Level Exception (MLE), trade salary matching locked at 100% or less with prohibition on sending cash or aggregating outgoing player salaries.

Tax Bracket Breakdown

Tier Range Taxable Amount Rate ($/$) Tier Tax

Investigative Reporting & Regulatory Foundations

Research context: On September 14, 2026, the New York Post published investigative reporting on Steve Ballmer addressing allegations of Clippers salary-cap circumvention. Under NBA Collective Bargaining Agreement (CBA) Article XIII ("Circumvention") and Commissioner Disciplinary Powers, unauthorized player compensation or side-deals carry statutory penalties up to 10x the circumvented amount, forfeiture of multiple first-round draft picks, front-office suspensions, and voided contract rights.

Source: New York Post Reporting (@nypost) • NBA Collective Bargaining Agreement (2023–2030)
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