Here’s a full news article with the requested paraphrasing:
LOS ANGELES, CA – The Los Angeles Lakers are gearing up for a crucial offseason, with one of their main priorities being the retention of forward Dorian Finney-Smith. The veteran has a $15.4 million player option for next season, but the Lakers may have a strategic plan to keep him while maintaining financial flexibility.
According to John Hollinger of The Athletic, the Lakers could use a method he refers to as the “decline-and-sign” approach. This move would involve Finney-Smith opting out of his $15.4 million deal in exchange for a longer-term contract at a lower annual salary. The strategy would help the Lakers avoid exceeding the first apron of the luxury tax, giving them greater financial maneuverability for additional roster improvements.

“The idea is that L.A. can get Finney-Smith to decline his player option for $15.4 million for 2025-26 in return for re-signing on a longer deal for less money,” Hollinger explained. “The risk of overpaying on the back end of the deal (Finney-Smith turns 32 this summer) is offset by managing the immediate tax situation by shaving a few million off his 2025-26 cap number.”
Finney-Smith’s Impact on the Lakers
Since arriving in Los Angeles, Finney-Smith has played a significant role in the team’s defensive resurgence. Rookie head coach JJ Redick has frequently praised his impact on the floor.
“He’s brought a level of toughness,” Redick told ClutchPoints’ Erik Slater. “Certainly communication and the spirit to want to defend. I think guys have responded well to who he is as a player, a teammate, a person. He’s just fit right in. Our season kind of turned around, and the energy and spirit of our group turned around when we got him. He’s been huge for us.”
The Lakers have gone 25-14 since acquiring Finney-Smith and guard Shake Milton from the Brooklyn Nets in a trade that sent D’Angelo Russell, second-year forward Maxwell Lewis, and three future second-round draft picks to Brooklyn on December 29, 2024. With Finney-Smith in the lineup, the Lakers have posted an impressive 22-10 record.
His defensive presence has been instrumental, as the team climbed from 21st in defensive rating before his arrival to first place for nearly two months before injuries took a toll on the roster.
Beyond his on-court contributions, Finney-Smith also has strong ties to Luka Dončić, a player the Lakers reportedly hope to attract in the future. Keeping him on the team could be another subtle step toward that long-term goal.
Why the ‘Decline-and-Sign’ Move Makes Sense
Hollinger notes that the primary motivation behind this maneuver is to keep the Lakers under the first luxury tax apron, allowing them to access the non-taxpayer midlevel exception. This would open up an opportunity to acquire a starting-caliber center, a position they are expected to address this summer.
“It’s a tight squeeze right now, even if the Lakers decline Shake Milton’s $3 million nonguaranteed deal,” Hollinger wrote. “They might even consider stretching Maxi Kleber’s $11 million salary to create the necessary space, especially since they’re running out of draft picks to use in trades to incentivize a deal.”
Interestingly, this approach could also be applied to LeBron James. Hollinger points out that James could once again opt to take a slight pay cut to provide the team with more flexibility in building a championship-contending roster.
Will Finney-Smith Take a Discount?
While the Lakers may be hoping for a team-friendly deal, it remains unclear whether Finney-Smith will be open to such an arrangement. The veteran has suggested that he expects to be compensated fairly for his contributions.
As the offseason approaches, the Lakers’ front office, led by vice president and general manager Rob Pelinka, will have to carefully navigate their financial situation to keep key players while making necessary improvements. Whether the “decline-and-sign” strategy comes to fruition remains to be seen, but it could be a creative way to balance short-term flexibility with long-term roster stability.