The start of January not only represents five weeks before the Feb. 8 trade deadline but also three dates on which teams have important roster decisions to make.
Starting on Jan. 5 when teams with open roster spots can sign players to 10-day contracts to Jan. 7 when non-guaranteed contracts become guaranteed and ending on Jan. 15 -- the last date to sign a player to a two-way contract -- general managers will have their personnel department on speed dial.
We go team by team, breaking down the impending roster decisions, implications and likely outcomes.
Jan. 5: 10-day contracts
Don't expect the transaction wire to show teams signing players to a 10-day contract when Jan. 5 hits. Even with 11 teams having an open roster spot, front offices have taken advantage of players on two-way contracts to fill roster needs. For example, the LA Clippers have relied heavily on Jamil Wilson and C.J. Williams. Both players have contributed to the Clippers' recent success and allowed LA to remain under the tax. A player signed to a 10-day contract counts against the cap while a player on a two-way does not.
If the Clippers elect to sign either Wilson or Williams to a 10-day after their 45 days of service expires, the charge would be $83,129 -- thus putting Los Angeles in the luxury tax.
The one benefit to a 10-day contract (or rest-of-the-season contract) is that unlike the two-way, players signed to a 10-day or rest-of-season contract will be eligible for the playoffs.
The 10-day could be a good roster tool for a team like the Houston Rockets. With James Harden out for the next two weeks, the Rockets could waive Gerald Green before his contract becomes guaranteed on Jan. 7. Doing so would allow the Rockets to sign the shooting guard to consecutive 10-day contracts and stagger the days leading up to the Feb. 8 trade deadline. The roster maneuvering would allow Houston to have an extra roster spot available at the deadline but have Green in the lineup during the month of January while Harden is sidelined.
Open roster spots: Boston, Charlotte, Chicago, Dallas, Detroit, Houston, LA Clippers, Minnesota, Oklahoma City*, Philadelphia, Portland*, Toronto and Washington*.
*Luxury tax team
Jan. 7: Contracts become guaranteed
While the NBA lists Jan. 10 as the date when contracts become guaranteed, the 24 players on non-guaranteed contracts will be paying attention to the waiver wire on Jan. 7. Because it takes a player 48 hours to clear waivers, a team like the Atlanta Hawks must waive guard Isaiah Taylor by 5 p.m. ET on Jan. 7 before his $1.3 million contract becomes guaranteed for the rest of the season.
Keep in mind that if a player is waived before Jan. 7 and eventually claimed, the claiming team would absorb the contract fully guaranteed for the remainder of the season.
Jan. 15: Last day to sign a two-way player
Teams will have to decide to retain their current players signed to two-way deals before the season started or look into the G League pool of players to sign for the rest of the season (and possibly next season). One wrinkle there: The annual G League showcase is Jan. 10-13, a few days before the deadline to add a player.
The downside to adding a two-way on Jan. 15 is that a player will have only 22 days of service for the rest of season compared to 45 for a player signed before the season. (Days of service include time during which the player is on the active roster for an NBA game, travels with the team or participates in team activities such as practices and workouts). Also, players signed to a two-way are ineligible for the playoffs.
Only four teams -- Atlanta, Indiana, Washington and Minnesota -- have an open two-way roster spot available.
Atlanta Hawks (Guaranteed contracts: 13)
Non-guaranteed: Isaiah Taylor ($1,312,611) and Tyler Cavanaugh ($679,919)
Cap hit if waived by Jan. 7: Taylor ($630,350) and Cavanaugh ($135,984)
Insider info: The Hawks have not been shy about eating contracts, as evidenced by their league-high $17.5 million in dead salary. With that said, expect Taylor and Cavanaugh to be on the roster past Jan. 7.
Taylor has appeared in 30 games, averaging 15 minutes. Taylor has a $1.5 million non-guaranteed contract for 2018-19 that becomes guaranteed on July 27. There is a $300,000 guarantee if he's not waived by June 22. Cavanaugh, who originally signed to a two-way contract in early November, has appeared in 21 games (14.6 MPG) and has shot 37 percent from 3. Cavanaugh has a $1.4 million non-guaranteed contract for next season. The contract is a guaranteed $450,000 if he's not waived by May 15 and guaranteed in full by July 7.
Boston Celtics (14)
Insider info: Outside of the season-ending injury to Gordon Hayward, Boston has been relatively healthy this season. With one open roster spot, Boston will have its eye on the trade deadline or March 1 waiver buyout to add a player.
Brooklyn Nets (14)
Non-guaranteed: Spencer Dinwiddie ($1,524,305)
Cap hit if waived by Jan. 7: Dinwiddie ($732,011)
Insider info: The starting point guard since the D'Angelo Russell injury, Dinwiddie will have his contract guaranteed after Jan. 7. Having a career season, Dinwiddie has a $1.65 million non-guaranteed contract for 2018-19.
Charlotte Hornets (13)
Non-guaranteed: Treveon Graham ($1,312,611)
Cap hit if waived by Jan. 7: Graham ($630,350)
Insider info: Graham has appeared in 24 games (17 minutes per night) and had a season-high 28 minutes and 14 points in a win against Milwaukee on Dec. 23. Graham will be on the roster past Jan. 7 and will be a restricted free agent in July.
Chicago Bulls (13)
Non-guaranteed: David Nwaba ($1,312,611)
Cap hit if waived by Jan. 7: Nwaba ($630,350)
Nwaba has been a steady presence off the bench for the Bulls this season. The second-year guard has averaged 23.5 MPG, shot 53.4 percent from the field and posted 8 PPG and 5 RPG. The current season should not be considered a fluke based on Nwaba shooting 58 percent from the field last season with the Lakers in 19 MPG (20 games). The 24 year-old will be a restricted free agent in July and will be on the Bulls roster past the cut date.
Two-way tracker: Don't be surprised if Chicago uses its extra roster spot on Antonio Blakeney. The Bulls, with a league high $15.9 million in cap space, can be creative in signing the two-way product. Blakeney currently has 24 days of service remaining.
Cleveland Cavaliers (15)
Insider info: The roster in Cleveland is full with 15 guaranteed contracts. The Cavaliers do have a $4.8 million trade exception that expires on Jan. 8. Cleveland is unlikely to use it based on the luxury tax and lack of a roster spot.
Dallas Mavericks (12)
Non-guaranteed: Devin Harris ($4,402,546) and Dorian Finney-Smith ($1,312,611)
Cap hit if waived by Jan. 7: Harris ($2,114,217) and Finney-Smith ($630,350)
Insider info: Finney-Smith has missed the past 24 games because of a left quad tendinitis. Before the injury, the 24-year-old had seen his minutes decrease from last season (20.3 to 11.7). Finney-Smith has a $1.5 million contract for 2018-19 that becomes guaranteed on July 5. The benefit of already having a roster spot and $13 5 million in room should save Finney-Smith for the remainder of the season. The 34-year-old veteran Harris has come off the bench in 32 games, averaging 19 minutes and has been a solid veteran presence. Harris will be on the roster after the cut date.
Denver Nuggets (15)
Two-way tracker: Torrey Craig has 33 days of the service remaining. Craig has appeared in nine games, including three starts. Denver would need to create a roster spot if the Craig contract is converted when his days of service expire.
Detroit Pistons (13)
Non-guaranteed: Eric Moreland ($1,739,333)
Cap hit if waived by Jan. 7: Moreland ($1,000,000)
Insider info: Moreland has appeared in 31 games this season, including a season-high 21 minutes against the Knicks on Dec. 22. Moreland has a non-guaranteed $1.8 million and $1.9 million contract for 2018-19 and 2019-20. The Pistons have an open roster spot and are expected to retain Moreland for the remainder of the season.
Two-way tracker: Dwight Buycks has provided insurance with guard Reggie Jackson out for an extended period of time. On the active roster since Dec. 26, Buycks has 32 days of service remaining.
Golden State Warriors (15)
Two-way tracker: Like the Clippers, Golden State has benefited from the two-way rule. When Stephen Curry was injured in early December, Quinn Cook was brought up to help provide depth to the backcourt (and with no additional cost to the Warriors tax bill). Cook has 29 days of service remaining on his two-way contract. He has appeared in 10 games, including two starts.
Houston Rockets (13)
Non-guaranteed: Bobby Brown ($1,471,382), Gerald Green ($872,854)
Cap hit if waived by Jan. 7: Brown ($732,011) and Green ($171,028)
Insider info: The Harden injury plus a strong stretch of play will keep Green on the roster past the cut date. Green will earn $1.4 million with the Rockets incurring a $872K cap hit. Bobby Brown has seen limited minutes and should be waived, but Houston will have an open roster spot and Brown is eligible to sign a 10-day contract once he clears waivers.
Two-way tracker: Briante Weber has 19 days of service remaining on his two-way. The guard played a season-high 17 minutes and 16 minutes against Oklahoma City and the Clippers when Chris Paul was injured. Keep an eye on the Rockets possibly letting Demetrius Jackson go before Jan. 15. Injuries to Harden and Luc Mbah a Moute could have Houston looking for a wing.
Indiana Pacers (14)
Non-guaranteed: Damien Wilkins ($1,471,382)
Cap hit if waived by Jan. 7: Wilkins ($1,016,617)
The veteran Wilkins has seen spot minutes this season coming off the bench for the Pacers. While the minutes have been low (6 MPG), the 37-year-old is a good veteran presence in the locker room.
Two-way tracker: The Pacers have an open two-way spot available after signing Alex Poythress to a rest-of-season (plus 2018-19) contract.
LA Clippers (14)
Insider info: One would think that the Clippers' open roster spot would go to either Jamil Wilson or C.J. Williams. However, signing either player would push the Clippers into the luxury (only $122,000 below) for the season and cost LA $2.8 million in tax reimbursement. The Clippers could move the $1.3 million Brice Johnson contract but only have $487,000 in cash remaining to offset the salary. Johnson is still owed $733,000 for the rest of the season.
Two-way tracker: The Clippers have benefited from the new two-way rule. Both Wilson and Williams have started this season while Danilo Gallinari and Blake Griffin were sidelined because of injury. Wilson has used 41 days of service and has only four days remaining. Williams -- the starting small forward in the past eight games -- has used 38 days and has seven remaining. Unless the Clippers shed salary, expect both players to be released when their days of service reach the maximum allowed.
Los Angeles Lakers (14)
Non-guaranteed: Andrew Bogut ($1,471,382)
Cap hit if waived by Jan. 7: Bogut ($1,118,279)
The veteran Bogut has started five games for the Lakers. Expect him to be on the roster for the remainder of the season.
Memphis Grizzlies (15)
Two-way tracker: Like the Clippers, Memphis has taken advantage of the two-way rule due to injuries. Vince Hunter has used all 45 days allowed and has been transferred back to the Grizzlies G League team. Kobi Simmons has 16 days remaining.
Miami Heat (15)
Two-way tracker: Recently signed Derrick Jones Jr. was inked to a two-way in late December and could provide insurance to a Miami team that has James Johnson and Justise Winslow injured and lost Rodney McGruder and Okaro White for a good portion of the season. Jones has 26 days of service remaining.
Milwaukee Bucks (14)
Non-guaranteed: DeAndre Liggins ($1,471,382)
Cap hit if waived by Jan. 7: Liggins ($757,427)
Insider info: Claimed right before the season, Liggins has played in 28 games this season, averaging 15 MPG. With Tony Snell and Matthew Dellavedova back from injury, Liggins' minutes have decreased. Liggins could be a roster casualty if the Bucks elect to retain Sean Kilpatrick.
Two-way tracker: Recently signed to a two-way, Kilpatrick has 12 days remaining on his deal. Since signing his contract on Dec. 18, Kilpatrick has appeared in three games.
Minnesota Timberwolves (13)
Non-guaranteed: Marcus Georges-Hunt ($1,312,611)
Cap hit if waived by Jan. 7: Georges-Hunt ($630,350)
Insider info: After not appearing in a game since Nov. 29, Georges-Hunt has played in the Timberwolves' past 10 games. The 23-year-old wing should be on the Timberwolves roster past Jan. 7.
New Orleans Pelicans (15)
Two-way tracker: Beset by injuries all season, New Orleans has mostly relied on 11 healthy bodies. With 15 guaranteed contracts, the Pelicans are only $787,000 below the luxury tax but do have Charles Cooke and Jalen Jones available on two-way contracts in case of an emergency.
New York Knicks (14)
Non-guaranteed: Jarrett Jack ($1,471,382)
Cap hit if waived by Jan. 7: Jack ($1,118,279)
Insider info: The starter since Oct. 27, Jack will be on the Knicks' roster past the cut date.
Oklahoma City Thunder (13)
Non-guaranteed: Jerami Grant ($1,524,305)
Cap hit if waived by Jan. 7: Grant ($732,011)
Insider info: Don't expect to see Grant on the Jan. 7 waiver wire. In the final year of his contract, Grant is one of the top reserves for the Thunder. Grant will be sought in the offseason. He's extension eligible (like Norman Powell last year) and will be an unrestricted free agent in July.
Two-way tracker: The Thunder have guards Daniel Hamilton and PJ Dozier signed to two-way contracts that will help off-set luxury tax costs if OKC's depth is hit with injuries.
Orlando Magic (14)
Non-guaranteed: Khem Birch ($815,615)
Cap hit if waived by Jan. 7: Birch ($407,808)
Insider info: The Nikola Vucevic hand injury (out 6-8 weeks) has put Birch on the active roster in the past five games. Before the injury, Birch had spent most of the season in the G League with Lakeland (17 games). Birch, a developmental project, has a $1.3 million non-guaranteed contract for next season.
Philadelphia 76ers (12)
Non-guaranteed: T.J. McConnell ($1,471,382) and Richaun Holmes ($1,471,382)
Cap hit if waived by Jan. 7: McConnell and Holmes ($706,596)
Insider info: Both McConnell and Holmes are integral parts of the 76ers' second unit. Keep an eye on possible extensions with both players in the offseason. They will be unrestricted free agents in 2019.
Phoenix Suns (14)
Non-guaranteed: Isaiah Canaan ($997,547)
Cap hit if waived by Jan. 7: Canaan ($240,594)
Insider info: Canaan was signed to the hardship exception in mid-December and probably will earn the final roster spot based on his play in the previous six games. To make a spot for Canaan, Phoenix released Mike James, who had started 10 games (played in 32), averaging 10 points in 21 minutes.
Two-way tracker: Danuel House Jr. has 19 days of service remaining on his two-way contract.
Portland Trail Blazers (14)
Insider info: The Trail Blazers are $2.8 million above the luxury tax and currently have a tax bill of $4.3 million. Signing a player to a 10-day contract would cost the Trail Blazers an additional $124,000 in luxury tax.
Two-way tracker: Portland does have the luxury of guard Wade Baldwin to use on the active roster. Signed to a two-way contract, Baldwin would not count towards the tax. CJ Wilcox -- signed to a two-way -- is rehabilitating from right knee surgery.
Sacramento Kings (15)
Two-way tracker: JaKarr Sampson has 27 days of service remaining on his two-way.
San Antonio Spurs (14)
Non-guaranteed: Bryn Forbes ($1,312,611)
Cap hit if waived by Jan. 7: Forbes ($630,350)
Insider info: Forbes, part of the Spurs' rotation off the bench, has played in 38 games, including seven starts. He will become a restricted free agent in July.
Two-way tracker: Darrun Hilliard has split time between Austin (G League) and San Antonio. The guard still has 38 days of service remaining.
Toronto Raptors (13)
Non-guaranteed: Alfonzo McKinnie ($815,615)
Cap hit if waived by Jan. 7: McKinnie ($391,680)
Insider info: McKinnie has played 18 games this season, nine with the Raptors and nine with the 905 in the G League. A developmental project, McKinnie has a $1.4 million non-guaranteed for 2018-19 and should make the cut.
The Raptors are only $1 million below the luxury tax.
Two-way tracker: The Raptors have Lorenzo Brown signed to a two-way in case of an injury to one of their guards. Brown played in eight games this season when Delon Wright had a shoulder injury.
Utah Jazz (14)
Non-guaranteed: Raul Neto ($1,471,382)
Cap hit if waived by Jan. 7: Neto ($706,596)
Insider info: Neto has missed the past 10 games because of a concussion. Before the injury, the backup guard had come off the Jazz bench in 17 games, averaging 13 minutes. After surviving the roster cut date before the season began, Neto once again should be on the Jazz roster for the remainder of the season. The 25-year-old will be a restricted free agent in July.
Washington Wizards (13)
Non-guaranteed: Sheldon Mac ($1,312,611)
Cap hit if waived by Jan. 7: Mac ($1,312,611)
Insider info: Mac is on a non-guaranteed contract. However, because of a season-ending injury, Washington would incur a $1.3 million hit if Mac is released. Signing a player to a 10-day contract will cost the Wizards $145,000 in additional luxury tax.
Two-way tracker: The Wizards have small forward Devin Robinson signed to a two-way. He has been in the G League this season, not playing a game with the Wizards.