DeShawn Stevenson

DeShawn Stevenson - Stevenson's NBA career may be over. The guaranteed money ran out and he has not been effective since 2008.

You know how, when evaluating draft talent, we highlight people's flaws and say that this is why they will never make it in the NBA? The starting shooting guards in the conference finals were Keith Bogans, Thabo Sefolosha, DeShawn Stevenson......and Dwyane Wade. Of the final eight starting guards in the season, three were contractually obligated to never take a dribble. Four if you count Mike Bibby. Makes you reconsider to what extent that analysis should really stretch; after all, if a head coach likes you enough, it doesn't matter how flawed you are. Of course, this inability to dribble also rather submarined Chicago's campaign, as will now be explained.

The teams projected to be over the $70,307,000 luxury tax threshold in 2010 include Boston ($77.8 million, assuming Sheed got nothing), Dallas ($84.5 million), Denver $83.8 million), Houston ($73.6 million after the Trevor Ariza/Courtney Lee trade), the L.A. Lakers ($91.9 million before Shannon Brown), Orlando ($92.6 million), Portland ($72.8 million) and Utah ($75.3 million). Some of those teams will never get under the tax threshold, and some of them won't try. But some will, and even those that don't make it will probably pawn off excess salary onto the teams with cap space they're otherwise struggling to use. Here are some such dumps that I'm officially predicting, apart from the ones that I'm not.

2) DeShawn Stevenson

- Similar to L.A, Dallas has huge amounts of salary committed, but it's mostly to worthwhile players. After dumping Eduardo Najera and Matt Carroll off to Charlotte, DeShawn Stevenson remains their last dead salary, a $4.1 million expiring for an excess guard who figures not to see a minute behind Jason Kidd, Jason Terry, Jason Barea, Jason Butler, Jason Beaubois and Dominique Jason. Trading Stevenson doesn't get Dallas out from the luxury tax - nothing feasible ever will. But if that bothered them, they wouldn't have traded for Jason Chandler. Even with their willingness to pay the tax, though, they'll only pay it for players who are worth it. Since Stevenson isn't, he represents easily trimmable fat, just like Shawne Williams was last season. If Stevenson gets paired with a 2011 first, he'll make a good backup free-pick plan for whoever doesn't get Vujacic. Dallas can always buy another one.