The Orlando Magic are entering new territory this season as they enter the luxury tax for the first time in more than a decade. They not only enter the tax for the first time, but they are bumping up against the first apron and its many restrictions. They are trying to solve a much more difficult puzzle now.

This offseason, the Magic must add, but they must also consider the consequences of that addition as they try to navigate the difficult landscape of this new CBA.

What the Magic do now will affect their ability to continue adding in the future.

0:00 Intro: Magic's financial situation and first apron

5:16 Magic will be a tax team for first time since 2012

10:52 Restrictions and penalties of the first apron

16:29 Why avoiding the first apron matters for trades

21:34 How cap considerations will affect Magic's summer

26:42 Future salary implications of potential trades

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