The Spurs have 10 players under contract for a total of $41,831,628. Tiago Splitter's qualifying offer is $4.93 million, while Gary's is $1,116,099. I would be shocked if we don't offer both, which would mean we'd have contracts or holds for 12 players for a total of $47,877,727. That leaves us $23.7 million below the tax threshold and $10.6 million under the cap. If we keep our first-round pick, that contract will be $893,500 next year.
Here is how I would approach the offseason.
MANU GINOBILI: If he wants to come back, I offer him a two-year deal for $5 million per season, with the second year being team option; if Tim doesn't pick up his option, no point keeping Manu. If Manu wants more than $5 million per, I'd want a relatively inexpensive buyout (i.e., $2 million) on that second year. He deserves to finish his career in San Antonio, but he's not an every-game contributor and his shooting really dropped off this year. And due to the salary cap implications, I wait until I've done my free-agent shopping to sign the deal so that I can use my salary cap space on a fairly big name free agent.
TIAGO SPLITTER: He has gotten better every year and this is going to be the window where he gets his biggest contract, but he's still not much of a rebounder or shot-blocker. He's definitely worth the qualifying offer but not an Omer Asik contract. Particularly with a flattish cap, I'd sign him for 3/20 or 4/26.
GARY NEAL: Useful as a combo guard but we have Cory, Nando, and Manu to back up next season. I give him the qualifying offer because it's cheap, invite him to bring back an offer from another team, and thank him for his services if that offer exceeds $2.5 million per. However, if Manu decides to retire after this championship, Gary becomes much more valuable and I match any offer up to $4 million.