Lakers may use non-taxpayer middle class regulations to lock in four centers: Adams and Capela are in the top two

Los Angeles Lakers' basketball operations president and general manager Rob Pelinka told the media team's offseason plans without hesitation in early May. After being eliminated by the Minnesota Timberwolves in the first round, Pelinka talked about his “main goal”. According to him, he needs to "add size to our frontcourt center position." The playoffs have exposed the Lakers' urgent need for big inside players, and Pelinka will work hard to solve this offseason. Due to the team's salary cap issue, he may have to convince some potential targets to accept the salary cut.

ESPN salary cap expert Sean Max said Pelinka could try using the Non-Taxpayer Middle-class Ordinance (NTPMLE) to get a center. By doing so, the team can sign a player without crossing the first luxury tax line and triggering a punitive luxury tax.

Max explains how LeBron James' offseason affects Pelinka's plans.

James has $52.6 million in player choice next season. If James chooses to join or signs a new contract, the Lakers will have to pay $1.3 million in luxury tax. They are $6.7 million lower than the first luxury tax line and can only get $5.7 million in non-taxpayer middle class regulations. ”

4, Al Horford

If Horford decides not to retire, he can bring his talent from Boston to Los Angeles. Horford made $9.5 million in the Celtics last season. To play with LeBron James and Luca Doncic, he must accept the $5.7 million NTPMLE provided by Pelinka.

Horford showed us in the playoffs that he still has enough ability. The veteran is still a reliable defender and he can expand the space. When Porzingis couldn't play, Celtics head coach Joe Mazula did not hesitate to use the elderly but still capable center.

1} When 7-foot-tall rookie Quinten Post got a big playing time, Kevin Rooney's days at the Golden State Warriors seemed to be a handful of days. Tracy Jackson Davis, still his rookie contract, is also a cheaper option than Rooney.

The Los Angeles Lakers could convince the three-time champion to patrol the penalty area for the team. Rooney was never known for scoring, but he would defend and compete for rebounds. The 6-foot-9 center was a proven contributor in the playoffs.

Rooney had a contract of $8 million last season. Like everyone on this list, if Pelinka's best offer was $5.7 million in NTPMLE, he would need a salary cut.

2, Clint Capela

Among the possible Lakers' goals, Clint Capela will have to leave the most money based on last year's revenue. Capela made $22.2 million with the Atlanta Hawks last season. After his starting position was snatched by Onijeka Okonggu, a change of circumstances may be good for him.

Luca Doncic likes vertical threats, Capela did it well in Houston with James Harden and in Atlanta with Trae Young. The 6-foot-11 center has enough height and rebounding skills to help Doncic and James.

1, Steven Adams

If the Lakers To get one of the most ruthless offensive rebounders in NBA history, they have to convince Steven Adams to accept the salary cut. Before becoming an unrestricted free agent, Adams made $12.6 million with the Houston Rockets last season.

The New Zealander is not a threat of an all-dunk inside like Capela, nor is it a mid-range shot like Horford. However, Adams is a hands-on presence in the interior and will bring resilience to the Lakers. The 6-foot-11 center has built a reputation as a serious player who will do some blue-collar job and use his pick-and-roll down chances.

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