When the Timberwolves made the trade for Rudy Gobert last summer, they did so under the rules of the old collective bargaining agreement, not knowing the NBA would institute the new so-called "second apron" above the luxury tax line.
Teams that go over this second apron, which is set $17.5 million above the luxury tax line, will face harsh penalties beyond paying luxury tax. They will have their abilities to make trades and sign free agents severely restricted.
With all that in place for next season and beyond, getting talent that is cheap and plays above their contract early in their careers will be necessary to round out competitive rosters that will be heavy on big contracts on the top end — as the Wolves could be in future years.