2018 Luxury Tax W1 W2 W3 W4 W5 W6 W7 W8 W9 W10 W11 W12 W13 W14 W15 W16 W17 cutpenalty % bonuses % TEAM sum of salaries Total Salary 16 gm avg overline avg/over over cap $paid weeklypd newsalary TEAM %pd $undercutline %rcv $ recv net effect TEAM SALARY
San Antonio  2,248,235  2,248,235  2,248,235  2,248,235  2,248,235  2,248,235  2,248,235  2,248,235  2,248,235   2,248,235   2,248,235   2,248,235   2,248,235   2,248,235   2,248,235   2,248,235   2,248,235              262,000 3.1%                   -   0.0% San Antonio 38,219,995 38,481,995 2,405,125 11,020,699 688,794 12,921,834   16,531,049 1,033,191 3,438,315 San Antonio 37.0%            (16,920,145) -33%                 -          (16,531,049) San Antonio         2,248,235
New York  1,876,118  1,876,118  1,876,118  1,876,118  1,876,118  1,876,118  1,876,118  1,876,118  1,876,118   1,876,118   1,876,118   1,876,118   1,876,118   1,876,118   1,876,118   1,876,118   1,876,118               29,600 0.3%           241,667 7.3% New York 31,894,006 32,165,273 2,010,330 4,703,977 293,999 6,605,112     7,055,966 440,998 2,451,327 New York 15.8%            (10,603,423) -21%                 -            (7,055,966) New York         1,876,118
Evansville  1,859,294  1,859,294  1,859,294  1,859,294  1,859,294  1,859,294  1,859,294  1,859,294  1,859,294   1,859,294   1,859,294   1,859,294   1,859,294   1,859,294   1,859,294   1,859,294   1,859,294              248,000 2.9%                   -   0.0% Evansville 31,607,998 31,855,998 1,991,000 4,394,702 274,669 6,295,837     6,592,053 412,003 2,403,003 Evansville 14.8%            (10,294,148) -20%                 -            (6,592,053) Evansville         1,859,294
Texas  1,793,529  1,793,529  1,793,529  1,793,529  1,793,529  1,793,529  1,793,529  1,793,529  1,793,529   1,793,529   1,793,529   1,793,529   1,793,529   1,793,529   1,793,529   1,793,529   1,793,529              100,000 1.2%                   -   0.0% Texas 30,489,993 30,589,993 1,911,875 3,128,697 195,544 5,029,832     4,693,046 293,315 2,205,190 Texas 10.5%              (9,028,143) -18%                 -            (4,693,046) Texas         1,793,529
Vancouver Island  1,710,294  1,710,294  1,710,294  1,710,294  1,710,294  1,710,294  1,710,294  1,710,294  1,710,294   1,710,294   1,710,294   1,710,294   1,710,294   1,710,294   1,710,294   1,710,294   1,710,294                      -   0.0%           916,667 27.6% Vancouver Island 29,074,998 29,991,665 1,874,479 2,530,369 158,148 4,431,504     3,795,554 237,222 2,111,701 Vancouver Island 8.5%              (8,429,815) -17%                 -            (3,795,554) Vancouver Island         1,710,294
Eugene  1,734,412  1,734,412  1,734,412  1,734,412  1,734,412  1,734,412  1,734,412  1,734,412  1,734,412   1,734,412   1,734,412   1,734,412   1,734,412   1,734,412   1,734,412   1,734,412   1,734,412              438,000 5.1%                   -   0.0% Eugene 29,485,004 29,923,004 1,870,188 2,461,708 153,857 4,362,843     3,692,562 230,785 2,100,973 Eugene 8.3%              (8,361,154) -17%                 -            (3,692,562) Eugene         1,734,412
Ohio  1,680,529  1,680,529  1,680,529  1,680,529  1,680,529  1,680,529  1,680,529  1,680,529  1,680,529   1,680,529   1,680,529   1,680,529   1,680,529   1,680,529   1,680,529   1,680,529   1,680,529               41,000 0.5%                   -   0.0% Ohio 28,568,993 28,609,993 1,788,125 1,148,697 71,794 3,049,832     1,723,046 107,690 1,895,815 Ohio 3.9%              (7,048,143) -14%                 -            (1,723,046) Ohio         1,680,529
San Francisco  1,632,941  1,632,941  1,632,941  1,632,941  1,632,941  1,632,941  1,632,941  1,632,941  1,632,941   1,632,941   1,632,941   1,632,941   1,632,941   1,632,941   1,632,941   1,632,941   1,632,941               70,400 0.8%                   -   0.0% San Francisco 27,759,997 27,830,397 1,739,400 369,101 23,069 2,270,236       553,652 34,603 1,774,003 San Francisco 1.2%              (6,268,547) -12%                 -              (553,652) San Francisco         1,632,941
London  1,485,471  1,485,471  1,485,471  1,485,471  1,485,471  1,485,471  1,485,471  1,485,471  1,485,471   1,485,471   1,485,471   1,485,471   1,485,471   1,485,471   1,485,471   1,485,471   1,485,471           1,839,200 21.4%                   -   0.0% London 25,253,007 27,092,207 1,693,263 -369,089 -23,068 1,532,046                -   0 1,693,263 London 0.0%              (5,530,357) -11%                 -                        -   London         1,485,471
St. Louis  1,580,059  1,580,059  1,580,059  1,580,059  1,580,059  1,580,059  1,580,059  1,580,059  1,580,059   1,580,059   1,580,059   1,580,059   1,580,059   1,580,059   1,580,059   1,580,059   1,580,059                      -   0.0%                   -   0.0% St. Louis 26,861,003 26,861,003 1,678,813 -600,293 -37,518 1,300,842                -   0 1,678,813 St. Louis 0.0%              (5,299,153) -10%                 -                        -   St. Louis         1,580,059
D.C.  1,481,059  1,481,059  1,481,059  1,481,059  1,481,059  1,481,059  1,481,059  1,481,059  1,481,059   1,481,059   1,481,059   1,481,059   1,481,059   1,481,059   1,481,059   1,481,059   1,481,059               24,800 0.3%        1,600,000 48.1% D.C. 25,178,003 26,802,803 1,675,175 -658,493 -41,156 1,242,642                -   0 1,675,175 D.C. 0.0%              (5,240,953) -10%                 -                        -   D.C.         1,481,059
Seattle  1,540,588  1,540,588  1,540,588  1,540,588  1,540,588  1,540,588  1,540,588  1,540,588  1,540,588   1,540,588   1,540,588   1,540,588   1,540,588   1,540,588   1,540,588   1,540,588   1,540,588                      -   0.0%           500,000 15.0% Seattle 26,189,996 26,689,996 1,668,125 -771,300 -48,206 1,129,835                -   0 1,668,125 Seattle 0.0%              (5,128,146) -10%                 -                        -   Seattle         1,540,588
Omaha  1,547,941  1,547,941  1,547,941  1,547,941  1,547,941  1,547,941  1,547,941  1,547,941  1,547,941   1,547,941   1,547,941   1,547,941   1,547,941   1,547,941   1,547,941   1,547,941   1,547,941                      -   0.0%             66,667 2.0% Omaha 26,314,997 26,381,664 1,648,854 -1,079,632 -67,477 821,503                -   0 1,648,854 Omaha 0.0%              (4,819,814) -10%                 -                        -   Omaha         1,547,941
Sacramento  1,543,824  1,543,824  1,543,824  1,543,824  1,543,824  1,543,824  1,543,824  1,543,824  1,543,824   1,543,824   1,543,824   1,543,824   1,543,824   1,543,824   1,543,824   1,543,824   1,543,824              116,800 1.4%                   -   0.0% Sacramento 26,245,008 26,361,808 1,647,613 -1,099,488 -68,718 801,647                -   0 1,647,613 Sacramento 0.0%              (4,799,958) -9%                 -                        -   Sacramento         1,543,824
Los Angeles  1,382,059  1,382,059  1,382,059  1,382,059  1,382,059  1,382,059  1,382,059  1,382,059  1,382,059   1,382,059   1,382,059   1,382,059   1,382,059   1,382,059   1,382,059   1,382,059   1,382,059                      -   0.0%                   -   0.0% Los Angeles 23,495,003 23,495,003 1,468,438 -3,966,293 -247,893 2,065,158                -   0 1,468,438 Los Angeles 0.0%              (1,933,153) -4%                 -                        -   Los Angeles         1,382,059
Philadelphia  1,125,235  1,125,235  1,125,235  1,125,235  1,125,235  1,125,235  1,125,235  1,125,235  1,125,235   1,125,235   1,125,235   1,125,235   1,125,235   1,125,235   1,125,235   1,125,235   1,125,235           3,237,200 37.8%                   -   0.0% Philadelphia 19,128,995 22,366,195 1,397,887 -5,095,101 -318,444 3,193,966                -   0 1,397,887 Philadelphia 0.0%                 (804,345) -2%                 -                        -   Philadelphia         1,125,235
Huntington  1,300,882  1,300,882  1,300,882  1,300,882  1,300,882  1,300,882  1,300,882  1,300,882  1,300,882   1,300,882   1,300,882   1,300,882   1,300,882   1,300,882   1,300,882   1,300,882   1,300,882               39,200 0.5%                   -   0.0% Huntington 22,114,994 22,154,194 1,384,637 -5,307,102 -331,694 3,405,967                -   0 1,384,637 Huntington 0.0%                 (592,344) -1%                 -                        -   Huntington         1,300,882
Portland  1,255,647  1,255,647  1,255,647  1,255,647  1,255,647  1,255,647  1,255,647  1,255,647  1,255,647   1,255,647   1,255,647   1,255,647   1,255,647   1,255,647   1,255,647   1,255,647   1,255,647              620,000 7.2%                   -   0.0% Portland 21,345,999 21,965,999 1,372,875 -5,495,297 -343,456 3,594,162                -   0 1,372,875 Portland 0.0%                 (404,149) -1%                 -                        -   Portland         1,255,647
Ruidoso  1,282,347  1,282,347  1,282,347  1,282,347  1,282,347  1,282,347  1,282,347  1,282,347  1,282,347   1,282,347   1,282,347   1,282,347   1,282,347   1,282,347   1,282,347   1,282,347   1,282,347                      -   0.0%                   -   0.0% Ruidoso 21,799,899 21,799,899 1,362,494 -5,661,397 -353,837 3,760,262                -   0 1,362,494 Ruidoso 0.0%                 (238,049) 0%                 -                        -   Ruidoso         1,282,347
Fort Worth  1,219,706  1,219,706  1,219,706  1,219,706  1,219,706  1,219,706  1,219,706  1,219,706  1,219,706   1,219,706   1,219,706   1,219,706   1,219,706   1,219,706   1,219,706   1,219,706   1,219,706              588,800 6.9%                   -   0.0% Fort Worth 20,735,002 21,323,802 1,332,738 -6,137,494 -383,593 4,236,359                -   0 1,332,738 Fort Worth 0.0%                  238,049 0%        209,973             209,973 Fort Worth         1,219,706
Wisconsin  1,210,706  1,210,706  1,210,706  1,210,706  1,210,706  1,210,706  1,210,706  1,210,706  1,210,706   1,210,706   1,210,706   1,210,706   1,210,706   1,210,706   1,210,706   1,210,706   1,210,706              552,800 6.4%                   -   0.0% Wisconsin 20,582,002 21,134,802 1,320,925 -6,326,494 -395,406 4,425,359                -   0 1,320,925 Wisconsin 0.0%                  427,049 1%        376,682             376,682 Wisconsin         1,210,706
Chicago  1,147,118  1,147,118  1,147,118  1,147,118  1,147,118  1,147,118  1,147,118  1,147,118  1,147,118   1,147,118   1,147,118   1,147,118   1,147,118   1,147,118   1,147,118   1,147,118   1,147,118              205,200 2.4%                   -   0.0% Chicago 19,501,006 19,706,206 1,231,638 -7,755,090 -484,693 5,853,955                -   0 1,231,638 Chicago 0.0%               1,855,645 4%     1,636,787           1,636,787 Chicago         1,147,118
Indianapolis  1,113,059  1,113,059  1,113,059  1,113,059  1,113,059  1,113,059  1,113,059  1,113,059  1,113,059   1,113,059   1,113,059   1,113,059   1,113,059   1,113,059   1,113,059   1,113,059   1,113,059                      -   0.0%                   -   0.0% Indianapolis 18,922,003 18,922,003 1,182,625 -8,539,293 -533,706 6,638,158                -   0 1,182,625 Indianapolis 0.0%               2,639,848 5%     2,328,501           2,328,501 Indianapolis         1,113,059
Baltimore  1,097,588  1,097,588  1,097,588  1,097,588  1,097,588  1,097,588  1,097,588  1,097,588  1,097,588   1,097,588   1,097,588   1,097,588   1,097,588   1,097,588   1,097,588   1,097,588   1,097,588              115,200 1.3%                   -   0.0% Baltimore 18,658,996 18,774,196 1,173,387 -8,687,100 -542,944 6,785,965                -   0 1,173,387 Baltimore 0.0%               2,787,655 6%     2,458,875           2,458,875 Baltimore         1,097,588
Fort McMurray     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353     637,353               18,000 0.2%                   -   0.0% Fort McMurray 10,835,001 10,853,001 678,313 -16,608,295 -1,038,018 14,707,160                -   0 678,313 Fort McMurray 0.0%             10,708,850 21%     9,445,834           9,445,834 Fort McMurray            637,353
Arizona     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353     473,353               28,400 0.3%                   -   0.0% Arizona 8,047,001 8,075,401 504,713 -19,385,895 -1,211,618 17,484,760                -   0 504,713 Arizona 0.0%             13,486,450 27%    11,895,841         11,895,841 Arizona            473,353
Delmarva     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353     182,353                      -   0.0%                   -   0.0% Delmarva 3,100,001 3,100,001 193,750 -24,361,295 -1,522,581 22,460,160                -   0 193,750 Delmarva 0.0%             18,461,850 36%    16,284,436         16,284,436 Delmarva            182,353
$1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619 $1,375,619              8,574,600           3,325,001 TAX LINE $643,308,501 $1,489,140 -$88,457,531 $17,960,068   44,636,928 $2,231,846 $1,592,466 cut line    44,636,929                       1         1,375,619
 MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX   MAX               238,183 A             92,361 27,461,302 $23,826,241 $1,647,613     1,653,220 $82,661 107%             21,561,851 avg - recipients
1.33% 0.52% $26,361,808 $474,276     82,660.98 $1,647,613 sum med - recipients
            50,605,392 med - all
              41,000 M                   -   Projected league minimum for 2019 $87,000 $1,392,000
2018 League minimum $86,000 $1,376,000
20% Raise on PY Minimum $104,000
average         1,716,331
16-week        27,461,296
Annual avg player salary $866,130
Multiplier for League Min 10%
Multiplier for League Min $87,000