What happened: Sacramento is carrying a payroll roughly $16 million over the luxury tax line and $13 million over the first apron, sitting right at the second apron. DeMar DeRozan's $25.7 million salary is guaranteed for only $10 million, giving the front office one of its clearest levers to trim costs. The framing comes from a breakdown of the Kings' books heading into the offseason.

Why it matters: Second-apron teams face the league's harshest roster-building penalties, including restrictions on aggregating salaries, using exceptions, and accessing future draft capital. With DeRozan only partially guaranteed, his deal becomes the most flexible piece Sacramento can move or reshape to duck below the line. The squeeze shapes every decision the Kings can make on trades and free agency for 2026-27.

What to watch: Watch whether Sacramento moves or restructures DeRozan's partially guaranteed deal to slide beneath the apron before guarantee deadlines.