Celtics, Lakers, Sixers need 'Allan Houston rule'

The "Allan Houston Rule" allows teams a one-time opportunity to release a player and avoid paying the luxury tax on his salary.

The teams asked for the rule as part of the collective bargaining agreement, and it gives teams a unique opportunity to save money now and in the future that could be better spent on bringing in players.

But now that they have it, most teams, it appears, will shun the opportunity, including several teams in danger of paying the luxury tax this season and in future seasons.

Here is our team-by-team report, based on conversations with a number of team executives, that reveals what each team is expected to do, and what each team should do.

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