quote:
Additional limits for taxpaying teams
• 2005 CBA: No additional limits for taxpaying teams.
• 2011 CBA: Taxpaying teams have a smaller midlevel exception, can acquire less salary in trade, and cannot use the biannual exception. Starting in 2013-14, teams more than $4 million above the tax level cannot receive a player in a sign-and-trade transaction.
Also, there's very little incentive to do a sign and trade now, since with a sign and trade the Rockets still could not give Howard as much money as the Lakers could. The Rockets could NOT offer him a 5 year deal like the Lakers could and they cannot offer him 7.5% increases every year, like the Lakers could (Rockets would be restricted to 3.5%).
A sign and trade just isn't going to happen. Why would any team do it, if they have the cap space to sign them outright anyways?