The 2018-19 team salaries are now frozen except for individual bonuses that are unaccounted for and if a player has a trade bonus and is moved before July 1. There are five teams projected to be in the luxury tax: Oklahoma City ($61.6M), Golden St. ($51.5M), Toronto ($21.4M), Portland ($15.1M) and Boston ($3.9M). The distribution for the 25 non-tax teams project to be $3.1M per team.
