The Jazz still have to re-sign Paul Millsap -- something they have vowed to do no matter what offer the restricted free agent forward receives -- as well as add a 13th player to their roster.

That could leave the Jazz pushing $80 million or more in payroll and facing $10 million in luxury-tax penalties. They also would lose their share of the tax money ($2.9 million for 2008-09) paid to teams that stay under the threshold.

It's not a pretty financial picture, especially when considering that the Jazz would be keeping together a team that finished eighth in the Western Conference and was eliminated in the first round of the playoffs by the Lakers.

The Jazz endured an injury-ravaged season, but went just 15-11 at full strength after Boozer's return from knee surgery in February. For now, they will bite the bullet and pay the tax -- but for only one season.

"We want everybody back," Jazz coach Jerry Sloan said. "We think if we can keep everybody healthy and learn how to do some things a little bit better after being together for a year or so, hopefully that will help us become a better team."

Boozer's decision to opt-in came as a surprise, despite the economic realities of this summer's free-agent market, considering his comments in December that he was opting out and planning to get a raise regardless.

He will make $12.7 million this season, but the question is whether that will be with the Jazz. The team faces pressure to trade Boozer ahead of his expected departure next summer as a free agent.

Any Boozer trade, however, with a team over the salary cap would require the Jazz to take back at least $10 million in salaries, which would not substantially help their luxury tax situation.

Andrei Kirilenko's name also has been mentioned in trade talk, although the Jazz are not believed to have initiated any conversation about Kirilenko, who has two years and more than $34 million left on his contract.