Luxury tax didn't kick in just this upcoming season. It actually started last season. Prior to last season, teams used to pay a dollar for dollar penalty for however much they were above the cap. As of last season, that increased and it's designed to increase year to year for however long in and 5 year period you are over. However, as I have already stated, because the Lakers have a very lucrative TV deal with Turner, they can afford to absorb those penalties if they chose to. It is expensive and they would have to pay an ever increasing amount but they could do fairly easily if they wanted to. Now, we've wasted a bunch of time on this issue when in reality, the Lakers will not be cap strapped long. If they simply make two moves this year, they would save themselves close to 40 million in cap in this year alone. If Kobe can not play this year, they could save themselves another 24 million or 64 million total just this seasons and that does not count DH leaving the team. If DH leaves the team and they make those other moves, that's another 20 million of the cap. In short, the Lakers don't have a cap problem unless they decide to have one. All this stuff you have going on in your head is simply not true.