A Boozer trade is expected in some circles if the Jazz re-sign restricted free agent Paul Millsap, to avoid a lame-duck season in which Boozer would be expected to leave afterward while Millsap possibly would have to continue to come off the bench.

To make it happen, though, the Jazz would have to find a team interested in adding a power forward in Boozer or a team trying to save on a long-term salary commitment and/or clear salary-cap space for the free-agent class of 2010.

Although Boozer would have value both as a player and as a $12.7 million expiring contract, a potential trade partner would have to accept the possibility that he could leave as a free agent after the upcoming season.

The Jazz, meanwhile, would have to decide about taking on salary commitments both this season and in future seasons in a potential trade.

Their payroll has climbed into luxury-tax territory at more than $73 million after last week's decisions by Boozer, Mehmet Okur and Kyle Korver not to opt for free agency.

That's without re-signing Millsap, who is expected to command a salary of between $5.5 million and $10 million. The NBA's tax threshold is expected to be set around $70 million, with the Jazz facing a dollar-for-dollar penalty for the amount they exceed it.

While they appear willing to pay the tax for one season, the Jazz must be cautious with an eye toward the 2010-11 season, when Andrei Kirilenko and Deron Williams will make nearly $33 million combined.

In any potential Boozer trade with a team over the salary cap, the Jazz would have to take back at least $10 million in salaries. They also could receive up to $3 million in cash not counted as part of the salary calculations.

Surveying the league, the Jazz appear to have several possibilities for a Boozer trade, the majority of which would have the added appeal of involving an Eastern Conference team.

Detroit? The Pistons could have signed Boozer outright with their free-agent money, but opted instead to spend on Ben Gordon and Charlie Villanueva.