The Spurs have been proactive this summer, and along with an improved roster will come a sizable luxury tax bill.

San Antonio is expected to sign Antonio McDyess to a three-year, $15 million deal soon, and they traded for Richard Jefferson, who has $29.2 million left on his contract.

The moves have pushed the Spurs past the NBA's luxury tax line, and owner Peter Holt could be forced to pay a tax bill of around $15 million. That would be in addition to a payroll that is approaching $80 million.

"The ownership group really allowed us to add some exciting pieces, and to be aggressive in putting together a team we hope will be in position to play late in the season," general manager R.C. Buford said. "It's really a credit to the ownership, the commitment they made not only to our team, but to San Antonio."