The penalties that come with being in the NBA’s second luxury tax apron are so severe that Grousbeck predicted no team would stay above that threshold for more than two seasons over the next 40 ...

One of the biggest changes in the NBA's new collective bargaining agreement (CBA) is the introduction of the second apron. This second apron was designed to make penalties more punitive for teams ...

If nothing else, the mock trades are a good exercise in what the Wolves can and cannot do under the second apron of the luxury tax, which subjects them to severe restrictions under the NBA's new ...