Even if neither Boozer nor Kirilenko can be moved this offseason, and even if Millsap is signed or matched, there's yet another alternative.

That would be starting the season with a payroll in the $80 million range, and then — if the team is spinning its wheels — attempting a massive salary dump at the trade deadline. (Luxury tax assessments are calculated on a franchise's salaries at the end of the season, not the beginning.) At that point, expiring contracts like those belonging to Boozer and Korver are even more valuable.

But if it should happen that at the deadline the Jazz looked like a legit title contender, they could forego trades and go for it. And if they indeed did manage a deep playoff run, perhaps then paying an eight-digit tax would actually be palatable.

email: tbuckley@desnews.com