EmailPrintOpen Extended ReactionsNBA free agency will officially begin Tuesday at 6 p.m. ET, but plenty of impactful deal agreements have already been announced. The trades, meanwhile, haven't slowed down following the Giannis Antetokounmpo blockbuster on the eve of the 2026 NBA draft. That being said, the vast majority of business around the league -- and many key roster decisions that could help swing the 2026-27 season -- has yet to be decided.Let's examine all 30 franchises' plans for free agency, including priority signings, top trade targets and the draft assets that could be used in the next superstar deal.Jump to:Top 5 free agent storylines right nowATL | BOS | BKN | CHA | CHI | CLEDAL | DEN | DET | GS | HOU | INDLAC | LAL | MEM | MIA | MIL | MINNO | NYK | OKC | ORL | PHI | PHXPOR | SAC | SA | TOR | UTAH | WASFive free agency storylines to watchThe future of LeBron James will dominate the early daysAn unrestricted free agent, James will have plenty of suitors if he decides to leave the Lakers. However, barring a sign-and-trade that would require L.A. to take back a player, James could be staring at the $15 million non tax midlevel exception. As for signing with his current team, the Lakers, his next contract will shape how much spending power they have in free agency. Los Angeles is projected to have nearly $50 million available.Are more blockbuster trades coming?We're still in June and already Giannis Antetokounmpo and LaMelo Ball have changed teams. Will the Celtics' Jaylen Brown or the Clippers' Kawhi Leonard become the next star to join them? Brown has been the subject of trade speculation after Boston fell short in its pursuit of Antetokounmpo. Meanwhile, Leonard is set to enter the last year of his contract with the Clippers.Will this summer be defined by star extensions?The list of candidates includes Stephen Curry, Nikola Jokic, Brown, Anthony Edwards, Tyrese Haliburton, Leonard, Donovan Mitchell, Pascal Siakam, Karl-Anthony Towns, Victor Wembanyama, Ball, Darius Garland, Zion Williamson, Dillon Brooks, Anthony Davis, Amen Thompson, Ausar Thompson, Draymond Green and Cason Wallace. And six months after his trade to Miami is finalized, Antetokounmpo becomes eligible to sign a four-year, $275 million max extension.Will the Clippers be penalized for salary cap circumvention?Commissioner Adam Silver said before Game 1 of the NBA Finals that there was hope the investigation into Leonard's deal with Aspiration would be wrapped up soon. "I think we're close to the point now where I think we need to wrap this up because you also need finality," Silver said. "Their team has to understand what the situation is they're going to be operating under, and so do the other 29 teams." If the Clippers are found guilty of wrongdoing, building out the roster this offseason and in the future could become difficult. Penalties could include loss of draft picks, significant fines and suspensions of team executives -- including owner Steve Ballmer.Contenders are on restricted free agent watchAfter restricted free agency dragged out last September, will we see the same with Jalen Duren, Walker Kessler, Peyton Watson and Tari Eason? With only Brooklyn and Chicago projected to have significant cap space, each player and team will need to reach a compromise on new contracts. (After negotiations stalled last offseason, Quentin Grimes and Cam Thomas signed one-year qualifying offers.)Atlanta HawksSalary cap statsLuxury tax: $8 million underFirst apron: $16 million under (after using a preexisting trade exception to acquire Aaron Wiggins, Atlanta is hard-capped at the first apron)Available exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million) and trade ($6.7 million, $4.5 million, $2.3 million and $1.6 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: CJ McCollum (one year, $21 million)Draft: Kingston Flemings (first round), Zuby Ejiofor (first round), Henri Veesaar (second round)Free agency: TBDTrade: Aaron Wiggins (from Oklahoma City)Top offseason prioritiesAddress the lack of size in the frontcourt. The options are signing a player in free agency with the $15 million non-tax midlevel exception or a trade.Explore an extension with Onyeka Okongwu. A starter over 63 games, Okongwu averaged career highs in points (15.2 per game), assists (3.1) and steals (1.1) and shot a career-high 37.6% on 3-pointers.2026 free agentsGabe Vincent (unrestricted, Bird)Jonathan Kuminga (team option, Bird)Jock Landale (unrestricted, non-Bird)Keaton Wallace (restricted, early Bird)Tony Bradley (unrestricted, non-Bird)Christian Koloko (restricted, non-Bird)Team needsFrontcourt size. Atlanta's defense ranked second to last in second-chance points and points allowed in the paint. It also finished 18th in blocked shots during the regular season.Shooting development from Dyson Daniels.A reserve 3-and-D wingA veteran reserve point guard, with playoff experienceMost valuable first-rounders2027 (top-four protected, less favorable of Bucks and Pelicans)Extension-eligibleMouhamed Gueye (four years, $92.8 million)Onyeka Okongwu (three years, $76.6 million; starting Oct. 1)Buddy Hield (three years, $55.9 million)Boston CelticsSalary cap statsLuxury tax: $10.3 million belowFirst apron: $18.3 million belowAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million) and trade ($27.7 million, $8.2 million, $4.7 million, $2.6 million, $2.5 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Chris Cenac (first round)Dillon Mitchell (second round)Free agency: Ron Harper (three years, $9 million)Trade: TBDTop offseason prioritiesThe future of Jaylen Brown. The All-NBA guard is the subject of trade rumors after the Celtics' failed pursuit of Giannis Antetokounmpo. Brown has three years and $183 million left on the supermax extension he signed in the 2023 offseason. He is eligible to sign a two-year, $142 million extension starting July 26.Address the frontcourt. President of basketball operations Brad Stevens has discussed the Celtics' poor record against the top teams and the lack of paint presence that plagued them in the Philadelphia series. "One of the things that we've got to figure out is how to have more of an impact at the rim, and I think we do need to add to our team to do that," Stevens said after the season.2026 free agentsNikola Vucevic (UFA, Bird)Neemias Queta (team option, Bird)Amari Williams (team option, non-Bird)Jordan Walsh (team option, Bird)Max Shulga (team option, non-Bird)John Tonje (RFA, non-Bird)Dalano Banton (team option, $2.8 million)Team needsFrontcourt and rim protectorA reserve lead guard who can play off the ballMore shooting confidence and consistency from Hugo GonzalezContinued defensive development from QuetaMost valuable first-roundersThree tradeable firsts (2027, 2031 and 2033)Extension-eligibleWalsh (four years, $92.8 million)Payton Pritchard (three years, $67.1 million; starting Oct. 1)Brown (two years, $141.9 million; starting July 26)Queta (four years, $92.8 million)Brooklyn NetsSalary cap statsLuxury tax: $20 million to $35 million under. The Nets' available cap space depends on the timing of the Julius Randle trade with Minnesota.First apron: N/AAvailable exceptions: Room midlevel ($9.4 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtensions: TBDDraft: Mikel Brown Jr. (first round), Joshua Jefferson (first round), Tyler Bilodeau (second round)Free agency: TBDTrades: Julius Randle (from Minnesota)Top offseason prioritiesThe options with cap flexibility: If the Nets time the trade for Randle correctly, they could have up to $30 million in room to use before it's official. The Nets would then act as a team that's over the cap to acquire Randle in a trade.Because the Rockets have the right to swap firsts with Brooklyn in 2027, the goal is to improve the roster via trade or free agent signing. For example, does it make sense for the Nets to pursue Boston's Jaylen Brown and give up first-round picks along with Michael Porter Jr.?The future of Porter: He's on an expiring $40.8 million contract and eligible for four additional years and up to $234 million. His impact on the court, durability and age -- Porter will turn 28 on June 29 -- should warrant discussions on a new contract. Brooklyn will have cap space, so it could also increase his current salary and then decrease the first year of the extension up to 40%. For example, Porter would earn $49 million this season and then $30 million next season.2026 free agentsJosh Minott (team option, non-Bird)Ochai Agbaji (RFA, Bird)Day'Ron Sharpe (team option, Bird)Ziaire Williams (UFA, Bird)Jalen Wilson (RFA, Bird)Chaney Johnson (RFA, non-Bird)EJ Liddell (RFA, non-Bird)Tyson Etienne (RFA, early Bird)Malachi Smith (team option, $2.2 million)Team needsDevelopment, consistency and winning habits. The Nets finished the season 27th in defense but showed a blueprint for success during a 15-game stretch in late November and December, when they ranked second in defense and allowed the fewest 3s, offensive rebounds and points in the league.Starting centerShooting development across the boardAdditional veteran leadership and accountabilityA rotation-ready stretch bigMost valuable first-roundersUnprotected firsts from New York (2027, 2029, 2031)2032 unprotected first from DenverExtension-eligiblePorter (four years, $234.3 million)Terance Mann (three years, $72.6 million; starting Oct. 1)Noah Clowney (rookie extension)Charlotte HornetsSalary cap statsLuxury tax: $46 million belowFirst apron: $53 million below. Because Charlotte used more than 100% of the traded player exception, it is hard-capped at the first apron.Second apron: $66 million below.Available exceptions: Non-tax midlevel ($15 million) and trade ($40.7 million, $8.2 million, $7 million, $2.3 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Christian Anderson (first round), Hannes Steinbach (first round)Free agency: Coby White (three years, $74 million)Trade: Naz Reid (from Minnesota), Grayson Allen (from Phoenix), Naz Reid (from Phoenix)Top offseason prioritiesBrandon Miller extension: After an injury-plagued second season limited him to 27 games, Miller rebounded to have career highs in made 3s and 3-point percentage in 2025-26. One area of concern is Miller's shooting against top-10 defenses, however. In the 21 games against the league's stingiest teams, Miller shot 39.1% overall and 34.7% on 3s. The 23-year-old is eligible to sign an extension until the last day of the offseason.2026 free agentsPat Connaughton (team option, Bird)Royce O'Neale (UFA, Bird)Grayson Allen (player option, Bird)Xavier Tillman (UFA, early Bird)Antonio Reeves (RFA, non-Bird)Team needsBackcourt depthPerimeter defense development from Liam McNeeleyMost valuable first-rounders2027 Dallas first (if Nos. 3-30)2033 Minnesota unprotected first2033 Phoenix unprotected firstExtension-eligibleMiller (rookie extension)Grant Williams (four years, $92.8 million)O'Neale (three years, $56 million)Chicago BullsSalary cap statsLuxury tax: $31 million under. To reach the minimum salary requirement, Chicago has to spend $14.3 million by the first day of the regular season.Available exceptions: $9.4 million roomCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Caleb Wilson (first round), Dailyn Swain (first round)Free agency: TBDTrade: Nic Claxton (from Brooklyn)Top offseason prioritiesThe options with cap space: The Bulls took advantage of cap space already, agreeing to acquire center Nic Claxton from the Nets. The trade fills the need for a starting center.A starting shooting guardPerimeter scoringFrontcourt depth2026 free agentsLeonard Miller (team option, Bird)Nick Richards (UFA, Bird)Collin Sexton (UFA, Bird)Anfernee Simons (UFA, Bird)Guerschon Yabusele (UFA, non-Bird)Zach Collins (UFA, Bird) Mac McClung (RFA, non-Bird)Yuki Kawamura (RFA, non-Bird)Lachlan Olbrich (RFA, non-Bird)Mouhamadou Gueye (team option, $2.4 million)Team needsShooting and frontcourt depth: The Bulls finished ninth in 3-point shooting but fell to 24th after the trade deadline. They gave up the second-most second-chance points and allowed the sixth-most points in the paint since Feb. 5. Their frontcourt returns Jalen Smith, Matas Buzelis and Noa Essengue.Off-ball defensive development from SmithImpactful rotation development from Patrick Williams and Rob DillinghamA reserve combo bigA leap in scoring aggression from BuzelisMost valuable first-rounders Own first-round pick in the next seven yearsExtension-eligibleMiller (three years, $52.4 million)Jalen Smith (four years, $92.8 million, starting July 8)Isaac Okoro (four years, $92.8 million, starting Sept. 17)Cleveland CavaliersSalary cap statsLuxury tax: $21.2 million overFirst apron: $13.2 million overSecond apron: $210,000 overExceptions: Veterans minimum, second roundCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Meleek Thomas (second round)Free agency: TBDTrade: TBDTop offseason prioritiesA new contract for James Harden: Harden plays a major role in the direction of the Cavaliers' offseason. He signed a two-year, $81.5 million contract with the Clippers last offseason, and that deal has a player option that allows the sides to negotiate a longer contract at possibly less money if he were to become a free agent. (For example, a two-year, $56 million contract that starts at $28 million puts Cleveland under the second apron even after the roster is filled out.)The Donovan Mitchell extension: Mitchell has two years remaining on his contract and is eligible to sign a four-year, $272 million extension beginning July 7. The $60.6 million salary in 2027-28 would replace his $50.1 million player option. Mitchell would then earn $75.2 million at age 34 in 2030-31. If Mitchell waits until the 2027 offseason, he would be allowed to sign a five-year, $352 million contract with Cleveland. The caveat is Mitchell playing out the season on an expiring contract.2026 free agentsKeon Ellis (UFA, Bird)Harden (player option, Bird)Thomas Bryant (UFA, non-Bird)Larry Nance Jr. (UFA, non-Bird)Dean Wade (UFA, Bird)Olivier Sarr (RFA, non-Bird)Team needsLineup consistency and depth. Because of injuries and roster turnover, coach Kenny Atkinson started 41 different starting lineups in the regular season. With the current finances, Cleveland could be looking at veterans minimum options for the bench if Ellis and Wade are lost.A reserve combo bigA 3-and-D forwardA full training camp with the returnersImproved health and rotation continuityShooting development from Nae'Qwan TomlinMost valuable first-roundersThe Cavaliers have one first available: either in 2031 or 2032Extension-eligibleMax Strus (four years, $104.5 million)Craig Porter Jr. (four years, $92 million)Mitchell (four years, $273 million; starting July 7)Dallas MavericksSalary cap statsLuxury tax: $40 million belowFirst apron: $46 million belowSecond apron: $59 million below. The Mavericks sent cash to the Lakers and are hard-capped at the second apron.Available exceptions: Non-tax midlevel ($15.0 million), biannual ($5.5 million), veteran minimum, second round, trade ($20.8 and $2.8 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Morez Johnson Jr. (first round), Sergio de Larrea (first round), Tobi Lawal (second round), Vsevolod Ishchenko (second round)Free agency: TBDTrade: TBDTop offseason prioritiesConsolidating the contracts: New president of basketball operations Masai Ujiri proved during his tenure in Denver, and recently Toronto, that he is not afraid to shake up the roster. The Kawhi Leonard trade in the summer of 2018 confirmed that and ultimately led to a title. In Dallas, Ujiri has the tradeable contracts (only Kyrie Irving is earning more than $20 million) and draft assets (up to three first-rounders).The return of Kyrie Irving: With Dallas shifting toward youth, does Irving still fit? Considering the Mavericks had the sixth-worst record in clutch games (17-28), have no incentive to bottom out in the standings because of their pick situation and are in need of a high-level playmaker, the answer should be yes -- at least for now. Irving has two years remaining on his contract, including a $42.4 million player option in 2027-28.The group of extensions: Dereck Lively II, Max Christie and Naji Marshall top Dallas' list. Lively, who can extend up until the last day of the offseason, has been impactful as a lob threat and defensively but has yet to play more than 55 games in any of his first three seasons. Considering his durability issues -- he had season-ending foot surgery in December -- Dallas should include injury protection if a new deal is reached. The Mavericks' defense was nearly 10 points per 100 possessions better with Lively on the court in 2025-26.2026 free agentsDwight Powell (UFA, Bird)Brandon Williams (UFA, Bird)Moussa Cisse (RFA, non-Bird)Ryan Nembhard (Team, non-Bird)Marvin Bagley III (UFA, non-Bird)Khris Middleton (UFA, Bird)Team needsA stretch big for lineup versatilityA backup 3-and-D wingIn-game reps with Irving and FlaggA healthy season from Dereck Lively IIA reserve lead guard capable of startingMost valuable first-rounders2029 unprotected first from the LakersExtension-eligible: Dereck Lively II (rookie scale)Marshall (four years $92.8 million)Klay Thompson (two years $50.8 million)Christie (four years $92.8 million)Caleb Martin (four years $92.8 million)Denver NuggetsSalary cap statsLuxury tax: $14.5 million overFirst apron: $12.1 million overSecond apron: $900,000 belowAvailable exceptions: Veteran minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Trevon Brazile (second round), Bryce Hopkins (second round)Free agency: TBDTrade: TBDTop offseason prioritiesThe Nikola Jokic extension: Jokic took a business-like approach on tabling extension talks last offseason. Jokic had two years remaining on his contract heading into 2025-26, so he was eligible to sign a three-year, $201 million extension. But by waiting until this summer, Jokic can tack on another season worth up to $76.9 million. A new contract would put the three-time MVP under contract through 2030-31.Peyton Watson: Before injuring his right hamstring on Feb. 4, Watson was averaging 14.9 points per game while shooting 49.6% from the field and 41.7% on 3-pointers. His 53% clip on corner 3s this season ranked sixth in the NBA among players with at least 1,000 minutes. Watson reaggravated his injury April 1 and did not play in the first round. Watson is a restricted free agent, so the Nuggets can match any offer sheet. But unless Denver looks to trade Cameron Johnson's expiring $23 million contract, the franchise appears headed over the second apron if Watson returns.2026 free agentsWatson (RFA, Bird)Bruce Brown (UFA, non-Bird)Tim Hardaway Jr. (UFA, non-Bird)Jalen Pickett (Team, Bird)Spencer Jones (RFA, early Bird)Tyus Jones (UFA, non-Bird)David Roddy (RFA, non-Bird)Curtis Jones (RFA, non-Bird)Team needsBuilding the bench, again.The future of reserves Hardaway, Brown and Jones are uncertain. Denver cannot sign any of the three players for more than 120% of the veteran minimum. (For example, Hardaway's first-year salary would not exceed $4.7 million.) Hardaway, a 2026 Sixth Man of the Year finalist who played 80 games for the first time since his rookie season, averaged 13.5 points per game and hit 205 3s off the bench, the sixth most in the 3-point era. Jones, who failed to reach a long-term contract during the season, started a career-high 37 games and he will become a restricted free agent if Denver tenders the forward a one-year, $2.7 million qualifying offer. Denver can sign Jones to a contract up to $15 million due to his early Bird rights, but for a minimum of two seasons (not including an option).Most valuable first-rounders2031 and 2033 swapExtension-eligibleJokic (four years, $278 million)Jonas Valanciunas (three years, $67.1 million)Johnson (four years, $144.7 million)Zeke Nnaji (four years, $92.8 million)Julian Strawther (rookie scale)Pickett (four years, $87 million)Detroit PistonsSalary cap statsLuxury tax: $65 million belowFirst apron: $72 million belowSecond apron: $85 million below. The Pistons sent cash to New York and are hard-capped at the second apron.Available exceptions: Non-tax midlevel ($15 million), trade ($8.7 million), veteran minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Ebuka Okorie (first-rounder), Ugonna Onyenso (second-rounder)Free agency: TBDTrade: Isaiah Joe (from Oklahoma City)Top offseason prioritiesThe restricted free agency of Jalen Duren: Duren, who averaged a career-high 19.5 points per game, became the first player since Charles Barkley in the 1988-89 season to record four games with 30 points, 10 rebounds and 80% shooting during the regular season. But in the playoffs, the results have been mixed. He averaged just 10.1 points per game across Detroit's two series, the second largest decrease from the regular season in NBA history, according to ESPN Stats and Information.The Ausar Thompson extension: Thompson has become an elite NBA defender and averaged 4.3 deflections this season, second in the league behind Oklahoma City's Cason Wallace. Thompson held opponents to 42.7% shooting as the closest defender, per GeniusIQ tracking, which ranked 14th among 187 players to defend at least 500 attempts. Thompson is eligible to extend until the last day of the offseason.2026 free agentsDuren (RFA, Bird)Tobias Harris (UFA, early Bird)Green (UFA, non-Bird)Wendell Moore Jr. (UFA, non-Bird)Daniss Jenkins (Team, early Bird)Kevin Huerter (UFA, Bird)Tolu Smith (Team, non-Bird)Team needsA stretch four: The Pistons have the option to re-sign Tobias Harris or use the non-tax midlevel exception on his replacement. Harris increased his scoring in the regular season from 13.2 to 20.1 points per game in the playoffs. He had eight games of 20-plus points, including 30 points in Game 7 against Orlando in the first round. In the last four games against Cleveland, however, Harris scored fewer than 20 points and in Game 6 and 7, he scored less than 10 points.Shooting development across the board, specifically from Thompson and Ron HollandA starting-caliber 3-and-D forwardMost valuable first-roundersTheir own first in the next seven yearsExtension-eligibleMarcus Sasser (rookie scale)Thompson (rookie scale)Golden State WarriorsSalary cap statsLuxury tax: $12.5 million belowFirst apron: $20.0 million belowSecond apron: $33 million belowAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), trade ($2.3 million), second round and veteran minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Yaxel Lendeborg (first round), Lajae Jones (second round)Free agency: Al Horford (two years, $14 million)Trade: TBDTop offseason prioritiesMaximizing the Stephen Curry window: Improving the roster outside of retaining free agent Kristaps Porzingis presents a challenge for Golden State. Because of the lack of sizable contracts on the roster outside of Curry and Butler, Draymond Green's $27.7 million salary is likely required if Golden State trades for player(s) earning more than $25 million. Curry, Butler and Green constitute 79% of the team's payroll next season. That leaves them with six players (Moses Moody, Brandin Podziemski, Gui Santos, Horford, Will Richard and Melton) each earning less than $13 million. That leads to the question if Golden State would entertain trading Butler's $56.8 million expiring contract and first-round picks for an established All-Star? And if so, would a trade put the Warriors in position to sign LeBron James?An extension for Curry: Curry is eligible to sign a two-year $136.7 million extension beginning on Aug. 29. The new contract would pay him the highest per-year salary in his career ($65.7 and $71 million) for his age-39 and age-40 seasons. Other than breaking his left hand in the 2019-20 season and missing 58 games, Curry hasn't suffered a significant injury that cost him more than 12 games until his right knee injury this past season.2026 free agentsGreen (Player, Bird)Porzingis (UFA, Bird)De'Anthony Melton (Player, non-Bird)Gary Payton II (UFA, Bird)Pat Spencer (RFA, Bird)Quinten Post (RFA, early Bird)Seth Curry (UFA, non-Bird)Nate Williams Jr. (RFA, non-Bird)Charles Bassey (UFA, non-Bird)Team needs3-and-D wing. If Melton declines his option and does not return, the bench will consist of Lendeborg, Moody, Richard and two-way players LJ Cryer and Malevy Leons. Moody tore his left patellar tendon and had season-ending surgery.Scoring consistency and development from PodziemskiShooting consistency from RichardA reserve point guard that can penetrate the paint with consistencyFrontcourt youth and athleticismMost valuable first-rounders2028, 2030 (if 1-20) and 2032 firstExtension-eligibleGreen (two years, $75.4 million; through June 30)Curry (two years, $136.7 million; starting Aug. 29)Moody (three years, $67.1 million; starting Oct. 1)Podziemski (rookie extension)Houston RocketsSalary cap statsLuxury tax: $14 million belowFirst apron: $21.5 million belowSecond apron: $34.5 million belowAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), second round, trade ($2.3 million) and veteran minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Bruce Thornton (first round), Narcisse Ngoy (first round)Free agency: TBDTrade: TBDTop offseason prioritiesRestricted free agency of Tari Eason: Through January, Eason was averaging 12.1 points per game on 48% shooting and 48% on 3-pointers. But in 34 games since Feb. 1, Eason's averages dropped to 9.2 points per game on 38% shooting and 26% on 3s. A contract for Eason will push Houston over the luxury tax and first apron.Amen Thompson extension: Thompson averaged career highs in minutes, points, assists and rebounds, and he trailed only the 76ers' Tyrese Maxey in minutes played this season. In Thompson's final 22 games of the regular season, he averaged 20.8 points, 8.2 rebounds and 5.5 assets per game -- 70% of his points were scored in the paint. Defensively, opponents shot 42.8% when Thompson was the closest defender, per GeniusIQ, ranking 15th among 188 players who defended at least 500 attempts in the regular season.2026 free agentsFred VanVleet (Player, Bird)Eason (RFA, Bird)Jeff Green (UFA, Bird)Aaron Holiday (UFA, Bird)Josh Okogie (UFA, non-Bird)Jae'Sean Tate (UFA, Bird)Isaiah Crawford (RFA, non-Bird)Team needsA healthy VanVleet: Can he fix an offense that ranked 20th during the regular season and fourth worst in the playoffs? With VanVleet in the lineup last season, Houston ranked 12th in offense and went 26-18 in clutch games with VanVleet running the show.3-and-D wingsShooting development from Thompson and SengunA stretch bigA reserve point guard who can facilitate and play off-ballMost valuable first-roundersThe right to swap 2027 firsts with Brooklyn2027 unprotected Phoenix firstThe two most favorable 2029 first of Houston, Dallas and PhoenixExtension-eligibleThompson (rookie-scale extension)Indiana PacersSalary cap statsLuxury tax: $2.4 million belowFirst apron: $10.9 million belowSecond apron: $23.9 million below. The Pacers sent cash to Chicago and are hard-capped at the second apron.Available exceptions: Tax midlevel ($6.1 million), veteran minimum, second roundCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Braden Smith (second round)Free agency: TBDTrade: TBDTop offseason prioritiesReestablishing an identity on offense: Coach Rick Carlisle will need to reestablish an identity offensively with Haliburton returning and the addition of Zubac. The Pacers declined significantly on offense last season, a result of 41 different starting lineups. The Zubac fit will be worth monitoring, considering he is not a threat from the perimeter -- he has taken 12 3-pointers in his 10-year career -- and the Pacers' play at a much faster speed than the Clippers. Indiana ranked ninth in pace last season, while the Clippers were 28th.Exploring a Pascal Siakam extension: Despite the Pacers' record, Pascal Siakam still managed to average 24 points per game over the past season (his highest since 2022-23). The 32-year-old forward has two years remaining on his contract and is allowed to extend for three additional years.2026 free agentsMicah Potter (Team, non-Bird)Kobe Brown (UFA, fourth-year restriction)Jalen Slawson (RFA, non-Bird)Team needsWith Zubac, the Pacers' starting lineup is set. The bench, however, could use a combo guard and consistent perimeter scoring.A full training camp of reps with Haliburton and ZubacReserve wing depthContinued rotation development from Jarace Walker and Ben SheppardA rotation-caliber reserve perimeter defenderMost valuable first-roundersOwn first in 2027, 2031, 2032 and 2033Extension-eligibleSiakam (four years, $206.3 million)Obi Toppin (three years, $72.7 million)Johnny Furphy (four years, $92.8 million)Andrew Nembhard (three years, $95.2 million, starting July 26)Jay Huff (four years, $92.8 million, starting Oct. 28)Haliburton (two years, $121.6 million, starting July 6)Walker (rookie-scale extension)Ben Sheppard (rookie extension)Ivica Zubac (three years, $95.2 million, starting Sept. 3)LA ClippersSalary cap statsLuxury tax: $29.5 million belowFirst apron: $37.5 million belowSecond apron: $50.5 million below. The Clippers sent cash to Houston and are hard-capped at the second apron.Available exceptions: Non tax midlevel ($15 million), biannual ($5.5 million), veteran minimum, second round, trade ($2.6 million, $2.3 millon, $1.4 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Keaton Wagler (first round), Baba Miller (second round), Nick Martinelli (second round)Free agency: TBDTrade: TBDTop offseason prioritiesCap space or run it back? The Clippers could act as a cap-space team, but at the expense of Bogdanovic, Lopez, Batum, Kris Dunn, Cam Christie, Sanders and Miller. They would also need to renounce the free agent hold on Mathurin. If the roster stays intact, the Clippers will be $30 million below the luxury tax. They will have flexibility to stay under the tax, sign Mathurin and have the $15 million non-tax midlevel exception available.The future of Kawhi Leonard: Entering the last year of a three-year, $149.5 million extension that he signed in January 2024, Leonard is eligible to extend his contract for two additional seasons, which began the day after the NBA Finals. The maximum the Clippers can offer is $126.1 million over the two seasons. Despite his production this season and durability, it might seem reckless to pay Leonard an average of $63 million over two seasons, especially considering the average salary in his recent extension was $50 million.2026 free agentsBennedict Mathurin (RFA, Bird)Jordan Miller (Team, Bird)Kobe Sanders (Team, non-Bird)Nicolas Batum (Team, early Bird)Bradley Beal (Player, non-Bird)Bogdan Bogdanovic (Team, Bird)John Collins (UFA, Bird)Brook Lopez (Team, non-Bird)TyTy Washington Jr. (UFA, non-Bird)Norchad Omier (RFA, non-Bird)Team needsClosure with the Aspiration investigation: Will the Clippers be penalized for salary cap circumvention? What about Kawhi Leonard's future? Commissioner Adam Silver said before Game 1 of the NBA Finals that there was hope the investigation into Leonard's deal with Aspiration would be wrapped up soon. "I think we're close to the point now where I think we need to wrap this up because you also need finality," Silver said. "Their team has to understand what the situation is they're going to be operating under, and so do the other 29 teams." If the Clippers are found guilty of any wrongdoing, building out the roster this offseason and in the future could be difficult. Penalties could include the loss of draft picks, significant fines and suspensions of team executives, including owner Steve Ballmer.Forward depthImproved 3-point confidence and consistency across the boardReliable, and consistent, rotation minutes from Kobe SandersAvailability from Darius GarlandMost valuable first-rounders2029 Indiana unprotected firstExtension-eligibleDunn (four years, $92.8 million)Leonard (two years, $126.9 million)Derrick Jones Jr. (four years, $92.8 million, starting July 9)Christie (four years, $92.8 million)Garland (two years, $110.4 million)Bogdanovic (four years, $100.5 million)Los Angeles LakersSalary cap statsSalary cap: TBDAvailable exceptions: TBDCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Cameron Carr (first round)Free agency: Austin Reaves (four years, $185 million)Trade: TBDTop offseason priority: LeBronIdentifying the best option to build the roster: There is a balancing act in how the Lakers could have cap space and also retain their own free agents, including LeBron James. In the scenario that James signs for a contract in the $25 million range, Los Angeles would then have up to $25 million in room to sign or trade for a player. They would then be allowed to exceed the cap to sign Reaves to his agreed four-year, $184 million contract. The Lakers would also have the $9.4 million room midlevel exception available. The maximum room the Lakers could have is $47 million but at the expense of James, Rui Hachimura and Luke Kennard.An option not to be dismissed is the Lakers bypassing the use of cap space and retaining their own free agents. This scenario gives the Lakers better roster optionality in a trade, while also having their $15 million non-tax midlevel exception available.What is next for LeBron? James played fewer than 60 games for the third time in five seasons but managed to score 343 fast-break points, second to the 76ers' Tyrese Maxey for the league lead. Since March 1, the Lakers went 15-4 in the games James played. He averaged fewer than 20 points per game during the stretch but was a plus-7 when on the court.2026 free agentsJames (UFA, Bird)Deandre Ayton (Player, non-Bird)Hachimura (UFA, Bird)Jaxson Hayes (UFA, Bird)Maxi Kleber (UFA, Bird)Marcus Smart (Player, non-Bird)Kennard (UFA, non-Bird)Chris Manon (RFA, non-Bird)Nick Smith Jr. ($2.5 million, Team)Drew Timme (RFA, non-Bird)Team needsShooting shot blocker and lob threat: Re-signing Kennard would check this box. For a sixth straight season, Kennard shot over 40% on 3s. Since the trade deadline, the Lakers averaged 128.4 points per 100 possessions when Kennard shared the court with Doncic. Finding a center to complement Doncic presents more of an issue. Duren and Kessler are restricted free agents, meaning their current team can match any offer sheet. The next best centers are backups Mitchell Robinson and Robert Williams.Athletic, defensive-minded wing.Most valuable first-roundersOwn first in 2031, 2032 and 2033Extension-eligibleJarred Vanderbilt (four years, $92.8 million, starting Sept. 18)Bronny James (four years $92.8 million, day after NBA Finals)Memphis GrizzliesSalary cap statsLuxury tax: $12.6 million belowFirst apron: $31 million belowAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), second round, veteran minimum, trade ($28.9 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Cameron Boozer (first round), Karim Lopez (first round), Richie Saunders (second round)Free agency: TBDTrade: Isaiah Stewart (from Detroit)Top offseason prioritiesFinding closure with Ja Morant: As ESPN's Shams Charania reported, the Grizzlies explored trades for Morant ahead of the February trade deadline with no deals materializing. The two-time All-Star guard has two years and $87 million remaining on his contract. Morant was shut down for the season in March, two months after he suffered a UCL strain in his left elbow. Throughout his 20 games -- he has played just 79 across the past three seasons -- Morant recorded the lowest field goal (41%) and 3-point (23.5%) percentages of his career. On defense, Morant gave up 1.2 points per possession on drives this season, the most in his career, per GeniusIQ tracking. Morant got blown by on 27.5% of opponents drives, the third highest in his career.The $28.9 million trade exception: As part of the Jaren Jackson Jr. trade to Utah, Memphis created a large trade exception. The exception can be used to take back unwanted salaries from teams looking to cut costs but with the benefit of receiving draft compensation.2026 free agentsGG Jackson (Team, Bird)Ryan Rupert (RFA, non-Bird)Olivier Maxence-Prosper (Team, non-Bird)Team needsA healthy Zach Edey: The 7-3 center played just 11 games this season due to ankle injuries.Shooting development and consistency from Cedric Coward and Jaylen WellsA reserve big that can rebound and rim protectA 3-and-D wingMost valuable first-rounders2027 more favorable between Cleveland, Minnesota and Utah (cannot be top-five)2029 swap rights with Orlando (if 3-30)2030 unprotected from OrlandoExtension-eligibleStewart (two years, $36.9 million)Morant (three years, $176.8 million)Kentavious Caldwell-Pope (four years, $135.6 million)Taylor Hendricks (rookie-extension-eligible)Wells (four years, $92.8 million)Scotty Pippen Jr. (four years, $92.8 million, starting Oct. 15)Miami HeatSalary cap statsLuxury tax: $12.5 million belowFirst apron: $20.5 million below. The Heat are hard-capped at the first apron because they used more than 100% of the Traded Player Exception.Available exceptions: Tax midlevel ($6.1 million), veteran minimum, second round and trade ($5.6 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Ryan Conwell (second round)Free agency: TBDTrade: Antetokounmpo (from Milwaukee), Bobby Portis (from Milwaukee)Top offseason prioritiesBuilding the roster around Giannis and Bam Adebayo: Because the Heat used more than 100% of the traded player exception in the Antetokounmpo deal, they are hard-capped at the first apron. Miami is a projected $20.5 million below, with up to five roster spots to fill. There is a need to replenish the bench with perimeter shooting after losing Tyler Herro, a career 38.2% shooter from 3.Exploring a new contract for Pelle Larsson: Larsson took advantage of Herro's injury absence this season, starting 53 games and averaging a career-high 11.4 points per game. Larsson is eligible to sign a four-year, $92.8 million extension. Because Larsson is a restricted free agent and has a team-friendly $4 million cap hold, Miami could be better off waiting until next summer to ink a new deal.2026 free agentsNorman Powell (UFA, Bird)Andrew Wiggins (Player, Bird)Pelle Larsson (Team, early Bird)Keshad Johnson (RFA, early Bird)Simone Fontecchio (UFA, Bird)Vladislav Goldin (RFA, non-Bird)Trevor Keels (RFA, non-Bird)Jahmir Young (UFA, non-Bird)Team needsA playmakerA designated shooter off the benchMost valuable first-roundersSwaps in 2029 and 2032Extension-eligibleWiggins (four years, $177 million)Larsson (four years, $92.8 million)Antetokounmpo (four years, $275 million; starting Jan. 6)Milwaukee BucksSalary cap statsLuxury tax: $38.5 million belowFirst apron: $42 million belowSecond apron: $55 million below. The Bucks aggregated contracts sent to Miami in the Antetokounmpo trade and are hard-capped at the second apron.Available exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), second round, veteran minimum, trade ($25.5 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Brayden Burries (first round), Nate Ament (first round), Malique Lewis (second round)Free agency: TBDTrade: Tyler Herro (from Miami), Jaime Jaquez Jr. (from Miami), Kel'el Ware (from Miami), Kasparas Jakucionis (from Miami)Top offseason prioritiesThe aftermath of the Giannis trade: Some balancing of the roster is needed with Milwaukee having 17 players under contract. The Bucks also have decisions when it comes to Herro and Jacquez. Both players are eligible to sign extensions this summer and are free agents in 2027 if an agreement is not reached.Myles Turner and Kyle Kuzma: The future of Turner should also be discussed now that Milwaukee traded for Kel'el Ware. Signed last offseason, Turner has three years and $84 million remaining on his contract. Meanwhile, Kuzma is going into the last year of his contract and has a $20.5 million cap hit.2026 free agentsThanasis Antetokounmpo (UFA, non-Bird)Andre Jackson Jr. (Team, Bird)Gary Trent Jr. (UFA, early Bird)Taurean Prince (Player, early Bird)Alex Antetokounmpo (RFA, non-Bird)Ousmane Dieng (RFA, Bird)Team needsA playmakerA guard that can pressure a defense and get to the foul lineMost valuable first-rounders2031 and 2033 unprotected first-rounders (via Miami)Extension-eligibleKuzma (four years, $125.5 million)Jackson (four years, $92.8 million)Herro (four years, $124.7 million)Jaquez (rookie extension)Minnesota TimberwolvesSalary cap statsLuxury tax: $6.5 million overFirst apron: $258,000 overSecond apron: $12.7 million over. The Timberwolves are hard capped at the second apron because they aggregated contracts sent out in the LaMelo Ball trade.Available exceptions: Veteran minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Isaiah Evans (first round)Free agency: TBDTrade: Ball (from Charlotte), Josh Green (from Charlotte)Top offseason prioritiesBargain shopping for frontcourt depth: The Ball trade improved the Timberwolves' backcourt but left a significant void in the frontcourt. To replace starter Julius Randle and former Sixth Man of the Year Naz Reid, Minnesota will need to rely on the veteran minimum exception. They could also look to use the expiring $14.7 million contract of Josh Green.Jaden McDaniels' extension: Starting Oct. 1, McDaniels is eligible to extend for two years and $87 million. The extension's first year would begin in 2029-30. McDaniels averaged 14.8 points per game in the regular season and 16.5 in the playoffs and scored a season-high 32 points in the Timberwolves' Game 6 clincher against Denver. McDaniels also held All-Star Jamal Murray to 32% shooting throughout the first round when he was the closest defender.2026 free agentsMike Conley (UFA, non-Bird)Bones Hyland (UFA, early-Bird)Jaylen Clark (RFA, Bird)Joe Ingles (UFA, early-Bird)Julian Phillips (UFA, non-Bird)Kyle Anderson (UFA, non-Bird)Enrique Freeman (RFA, non-Bird)Team needsFrontcourt depthContinued development from former first-round picks Terrence Shannon Jr. and Joan BeringerShooting off the benchMost valuable first-roundersMinnesota has no tradeable first-round picks or swapsExtension-eligibleDonte DiVincenzo (four years, $92.8 million)Edwards (two years, $121.6 million; starting July 8)Rudy Gobert (three years, $165.6 million; starting Oct. 24)McDaniels (two years, $86.6 million; starting Oct. 1)Ball (one year, $55.5 million)Green (three years, $56.2 million)New Orleans PelicansSalary cap statsLuxury tax: $12.5 million belowFirst apron: $13.7 million belowAvailable exceptions: Non tax midlevel ($15 million), biannual ($5.5 million), veteran minimum, second round and trade ($13.5 and $4.5 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Jaron Pierre Jr. (second round)Free agency: TBDTrade: TBDTop offseason prioritiesEvaluating a roster that won 26 games: Team president Joe Dumars and new coach Jamahl Mosley have to evaluate the upside of the roster when healthy. Fourteen players from the current team are under contract next season, including Williamson, Dejounte Murray, Herb Jones and Trey Murphy.How does Zion fit long term? Williamson missed nine games in November because of a hamstring injury but still managed to play more than 60 games for the third time in his career. Williamson trailed only Antetokounmpo for the most paint points per game this season and had 41 games with at least 20 points despite a career-low usage rate. With games played and weight criteria in his contract expected to be met, his $42.2 million salary for next season will be guaranteed. Before the season, Williamson's 2026-27 season came with zero salary protection. He has two years remaining on his contract and is eligible to extend this offseason.2026 free agentsDeAndre Jordan (UFA, non-Bird)Kevon Looney (UFA, non-Bird)Trey Alexander (RFA, non-Bird)Hunter Dickinson (RFA, non-Bird)Josh Oduro (RFA, non-Bird)Team needsRebounding, which continues to be an issue for the Pelicans. A year after finishing 29th in defensive rebound percentage, New Orleans finished 28th this season. The Pelicans allowed the third-most second-chance points in the league.Most valuable first-roundersThe 2027 most favorable of their own or Milwaukee. The least favorable (if 5-30) goes to Atlanta.Extension-eligibleJordan Hawkins (rookie scale)Jordan Poole (four years, $213.5 million)Saddiq Bey (four years, $92.8 million)Karlo Matkovic (four years, $92.8 million)Williamson (three years, $177.9 million)Murray (four years, $180.4 million)New York KnicksSalary cap statsLuxury tax: $7 million overFirst apron: $941,000 belowSecond apron: $13.9 million below. The Knicks become hard-capped at the second apron if they sign a player to tax midlevel, but are allowed to exceed the threshold to re-sign their own free agents.Available exceptions: $6.1 million tax midlevel, veteran minimum and second roundCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Jack Kayil (second round), Tyler Nickel (second round)Free agency: Mohamed Diawara, Jose Alvarado (three years, $14.5 million)Trade: TBDTop offseason prioritiesBuilding out depth on a budget: The Knicks retained free agents Jose Alvarado and Mohamed Diawara and now look to add shooting and frontcourt depth -- but on a budget. New York has five open roster spots available (they are likely to keep one open) and barring a trade will likely use only the $2.45 million veteran minimum exception. Knicks owner James Dolan was adamant after the season that New York will not enter the second apron. "There's certain things in the NBA that you'd have to be suicidal to do," Dolan said on sports radio WFAN. "One of them is the second apron. Cannot go into the second apron."The Karl-Anthony Towns extension: Towns has two years left on his contract, including a $62.8 million player option for 2027-28. He is eligible to extend for four years and $272 million (if the option is declined) or for three years and $208 million (if the option is exercised).2026 free agentsRobinson (UFA, Bird)Jordan Clarkson (UFA, non-Bird)Landry Shamet (UFA, non-Bird)Diawara (RFA, non-Bird)Ariel Hukporti (RFA, early-Bird)Trey Jemison III (RFA, non-Bird)Dillon Jones (UFA, non-Bird)Kevin McCullar Jr. (RFA, early-Bird)Team needsA reserve combo bigInterior rim protectionShooting from their benchMost valuable first-roundersOwn pick in 2033Swaps in 2030, 2032, 2033Extension-eligibleTowns (four years, $273 million)Miles McBride (four years, $92.8 million)Josh Hart (four years, $131.2 million, starting Aug. 10)Tyler Kolek (four years, $92.8 million)Oklahoma City ThunderSalary cap statsLuxury tax: $32 million overFirst apron: $25 million overSecond apron: $12 millionAvailable exceptions: veterans minimum, second roundCash: $0 to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Aday Mara (first round), Bennett Stirtz (first round), Otega Oweh (second round)Free agency: Isaiah Hartenstein (three years, $75 million)Trade: TBDTop offseason prioritiesAn extension for Cason Wallace: Named an All-Defensive team member for the first time in his career, Wallace led all players in steals this season. During the regular season, Wallace held opponents to 41.6% shooting as the closest defender, the fifth-best mark in the NBA, per GeniusIQ. And in the playoffs, Wallace held Austin Reaves, Devin Booker, Stephon Castle and Jalen Green to a combined 25% on 3-pointers.The expiring contract of Lu Dort: Dort will be on an expiring contract once the Thunder likely exercise his $17.7 million team option. Named to the All-Defensive first team in 2025, Dort is one of four players to have faced at least 1,500 shot attempts in the regular season and playoffs, according to Genius IQ tracking. Dort, Wallace and Alex Caruso rank in the top four by field goal percentage allowed as the closest defender. The Thunder project to be a second apron team without Dort under contract.2026 free agentsLu Dort (team option, Bird)Kenrich Williams (team option, Bird)Brooks Barnhizer (RFA, non-Bird)Branden Carlson (RFA, early Bird)Team needsOffseason development from Mara, Stirtz, Nikola Topic and Thomas Sorber. Topic missed the 2024-25 season because of a knee injury and most of this past season while recovering from testicular cancer. He played in 10 regular-season games after Feb. 12 and just 18 total minutes in the playoffs.Most valuable first-rounders2027 (two most favorable of own, Clippers and Nuggets (if Nos. 6-30)2028 (swap with Mavericks)Extension-eligibleDort (four years, $114.3 million)Williams (four years, $87 million)Wallace (rookie scale)Orlando MagicSalary cap statsLuxury tax: $9.5 million overFirst apron: $2.8 million over. The Magic are not allowed to use their $7 million trade exception if it leaves them over either apron.Second apron: $10.1 million underAvailable exceptions: Tax midlevel ($6.1 million), veterans minimum, second round, trade ($7 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Izaiyah Nelson (second round)Free agency: TBDTrade: TBDTop offseason prioritiesAnthony Black extension: Will Black become the next Magic player to sign a rookie extension? In three straight offseasons, Orlando has extended Cole Anthony, Jalen Suggs, Franz Wagner and Paolo Banchero. If not for injuring his back in early March, Black would have been a contender for 2026 Most Improved Player. He saw his scoring increase from 9.4 points to 15.3 points per game and had 25 games with multiple steals.Reestablishing a defensive identity: The Magic were a top-3 defense in each of the previous two seasons but dropped to 13th in 2025-26. They were a season-high 10 games over .500 on March 14 but lost six of their next seven games, including by 52 points at Toronto.2026 free agentsJett Howard (UFA, fourth-year restriction)Jevon Carter (UFA, non-Bird)Moritz Wagner (UFA, Bird)Jamal Cain (team option, non-Bird)Colin Castleton (RFA, non-Bird)Team needsShooting off the bench. The Magic's bench ranked 26th in 3-point percentage this season.An athletic rebounding bigA reserve playmaking guardMost valuable first-roundersOwn in 2032 or 2033Extension-eligibleBlack (rookie scale)Desmond Bane (two years, $119.2 million; starting July 8)Goga Bitadze (four years, $92.8 million)Philadelphia 76ersSalary cap statsLuxury tax: $14.5 million underFirst apron: $22.5 million underAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), veterans minimum, trade ($4.2 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Labaron Philon Jr. (first round)Free agency: TBDTrade: TBDTop offseason prioritiesBuilding out the bench: The Game 3 loss to New York should put a strong emphasis on improving their bench. The Sixers finished with 11 bench points but had zero after three quarters, the first team with a scoreless bench entering the fourth quarter of a playoff game since 2016. Their reserves ranked second to last in minutes and points per game in the postseason.Adding Philon gives Philadelphia depth in the backcourt. However, if Quentin Grimes and Kelly Oubre Jr. are not brought back, the 76ers will need to add perimeter scoring and, more importantly, a starting forward.What role does Paul George play? George played his best basketball of the season in the first-round win against Boston. In the seven games, George averaged 17.4 points per game while shooting 48.9% from the field and 55% from 3. However, injuries and this past season's 25-game suspension for violating the NBA's anti-drug policy limited George to 78 games played since he was signed in 2024. He is owed $112 million over the next two seasons.2026 free agentsGrimes (UFA, Bird)Oubre (UFA, Bird)Kyle Lowry (UFA, early Bird)Andre Drummond (UFA, early Bird)Trendon Watford (team option, non-Bird)Dominick Barlow (team option, non-Bird)MarJon Beauchamp (UFA, non-Bird)Tyrese Martin (RFA, non-Bird)Dalen Terry ($2.5 million, team option)Team needsPerimeter shooting (if Grimes and Oubre are not brought back)Bench depth, especially in the frontcourtMost valuable first-rounders2028 unprotected from Clippers2029 swap with Clippers (top-three protected)Extension-eligibleGeorge (two years, $126.1 million)Adem Bona (four years, $92.8 million; starting July 21)Phoenix SunsSalary cap statsLuxury tax: $7 millionFirst apron: $835,000 belowSecond apron: $14 million under. The Suns aggregated contracts in the Miles Bridge trade, and they are now hard-capped at the second apron.Available exceptions: $6.1 million tax midlevelCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Koa Peat (first round)Free agency: Collin Gillespie (four years, $48 million), Jordan Goodwin (three years, $19 million), Mark Williams (three years, $38 million)Trade: Miles Bridges (from Phoenix)Top offseason prioritiesDillon Brooks' extension: Brooks was exactly what the Suns needed, playing a significant role in the Suns improving in almost every defensive category in 2025-26. "He might agitate the other 29 teams, but for us, he's exactly what we're about," Suns owner Mat Ishbia said on "The Draymond Green Show" in November. The maximum Phoenix can offer Brooks is four years and $125.4 million.Miles Bridges' extension: Acquired in a trade from Charlotte, Bridges is eligible to extend for three years and $86 million for the next six months. Last season, Bridges started 77 games, averaging 17 points and 5.8 rebounds.2026 free agentsAmir Coffey (UFA, non-Bird)Bridges (UFA, Bird)Jamaree Bouyea (team option, non-Bird)Koby Brea (RFA, non-Bird)Isaiah Livers (RFA, non-Bird)Team needsFor Khaman Maluach and Rasheer Fleming to develop into rotational players. Maluach played sparingly this past season but did post 18 points, 14 rebounds and two blocks in the season finale. Fleming had his minutes increase from seven per game before the All-Star break to 18.6 after. The 6-foot-9 forward shot 40.5% on 3-pointers in the 25 final games of the season.Most valuable first-rounders2027 least favorable of Utah, Cleveland and MinnesotaExtension-eligibleBrooks (four years, $125.4 million)Oso Ighodaro (four years, $92.8 million)Bridges (three years, $86 million)Jalen Green (four years, $194 million; starting Oct. 1)Portland Trail BlazersSalary cap statsLuxury tax: $30.8 million underFirst apron: $39 million underAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), veterans minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: TBDFree agency: TBDTrade: TBDTop offseason prioritiesPatience with the roster: New owner Tom Dundon is a wild card this offseason as it relates to roster building. "Our plan is to work hard, make good decisions," Dundon said earlier this month. "I'm probably more aggressive than most. If it doesn't exist, then you gotta go about finding the pieces to continue to get better, and then decide if you can get good enough to win a championship or you have to take a step back. Joe [Cronin] and I have talked about this a lot. There's no one way this is going to go." That leaves the decision of taking a win-now approach but at the expense of draft capital and Portland's younger players. Because its 2026 first-round pick was sent to the Bulls, Portland has just six first-rounders available to use in trades.Scoot Henderson's rookie extension: Before going scoreless in Game 4 of the first round, Henderson scored 70 points across the first three games against the Spurs. Over the past 30 seasons, only Brandon Roy (82 points in 2009) and Damian Lillard (79 points in 2014) scored more through their first three playoff games as a Blazer. Henderson missed the first 52 games of the regular season because of a hamstring injury. He is eligible to sign a rookie extension until the last day of the offseason.2026 free agentsMatisse Thybulle (UFA, Bird)Blake Wesley (UFA, fourth-year restriction)Robert Williams (UFA, Bird)Caleb Love (RFA, non-Bird)Team needsShooting. The Trail Blazers ranked 28th in 3-point percentage this past season, and the woes carried over to the postseason. At the time of their exit, Portland had the fourth-worst mark from 3-point range in the playoffs.Most valuable first-rounders2028 swap with Milwaukee2028 unprotected first (via Orlando)2029 (the most and least favorable of their own, Boston, Milwaukee)2030 swap with MilwaukeeExtension-eligibleThybulle (four years, $87 million; through June 30)Jerami Grant (four years, $214.5 million, starting July 9)Deni Avdija (three years, $67.1 million, starting Oct. 1)Kris Murray (rookie extension)Henderson (rookie extension)Vit Krejci (three years, $55.9 million; starting July 12)Sacramento KingsSalary cap statsLuxury tax: $16.2 million overFirst apron: $13 million overSecond apron: $49,000 overAvailable exceptions: Veterans minimumCash: $0 to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Darius Acuff Jr. (first round), Alex Karaban (first round), Emanuel Sharp (second round)Free agency: TBDTrade: TBDTop offseason prioritiesGetting their finances in order: There are financial decisions, starting with DeMar DeRozan. Since signing a three-year contract in 2024, DeRozan has been the most reliable and consistent Kings player. He played in more than 75 games both years and trailed only Zach LaVine in points per game this past season. DeRozan could be a financial casualty because his $25 million contract next season is partially guaranteed for $10 million.The Ja Morant temptation: Should there be a discussion for Morant despite drafting Acuff with the seventh pick? And if so, does a LaVine-for-Morant swap make sense if draft compensation comes back to Sacramento? With LaVine and De'Andre Hunter's contracts expiring in 2027-28, Sacramento would be parlaying cap space for the former All-Star guard.2026 free agentsPrecious Achiuwa (UFA, non-Bird)Drew Eubanks (UFA, non-Bird)Zach LaVine (player option, Bird)Doug McDermott (UFA, early Bird)Russell Westbrook (UFA, non-Bird)Daeqwon Plowden (RFA, non-Bird)Patrick Baldwin Jr. (RFA, non-Bird)Killian Hayes ($3 million, team option)Team needsDefensive identity: The Kings finished the season near or at the bottom of every defensive category, including transition points allowed, second-chance points, 3-point percentage and points allowed per game.Most valuable first-roundersOwn first in the next seven years2031 unprotected from MinnesotaExtension-eligibleLaVine (four years, $258.7 million)DeMar DeRozan (two years, $75 million)Hunter (three years, $94.1 million)Domantas Sabonis (three years, $207.5 million)Malik Monk (four years, $126.6 million)San Antonio SpursSalary cap statsLuxury tax: $40.5 million underFirst apron: $45.8 million underAvailable exceptions: Non-tax midlevel ($15 million), biannual ($5.5 million), second round, veterans minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Jayden Quaintance (first round), Tarris Reed Jr. (first round), Ja'Kobi Gillespie (second round), Maliq Brown (second round)Free agency: TBDTrade: TBDTop offseason prioritiesA new contract for Victor Wembanyama: It will not be a surprise if Wembanyama and the Spurs agree to a five-year, $251 million rookie extension. Because Wembanyama was ineligible for league honors in 2024-25, he is not yet eligible for 30% of the salary cap in Year 1 of the extension -- even with him winning Defensive Player of the Year this past season. One thing to watch is whether Wembanyama's next deal includes a player option for the final season. Paolo Banchero, Luka Doncic and Trae Young are the only players since 2021 to get player options on rookie max extensions.Finding veterans to help the roster: San Antonio can be active in free agency even after locking in Wembanyama's next deal. The Spurs have the financial flexibility to retain 33-year-old Harrison Barnes and also use the $15 million non-tax midlevel exception to fill out their depth.2026 free agentsBarnes (UFA, Bird)Bismack Biyombo (UFA, early Bird)Julian Champagnie (team option, Bird)Jordan McLaughlin (UFA, early Bird)Kelly Olynyk (UFA, Bird)Lindy Waters III (UFA, non-Bird)Harrison Ingram (RFA, early Bird)David Jones Garcia (RFA, non-Bird)Mason Plumlee (UFA, non-Bird)Team needsShooting development from Stephon Castle, Dylan Harper and Carter BryantA reserve stretch-4 who complements Wembanyama.More backcourt depth.Most valuable first-rounders2027 unprotected first (via Atlanta)2030 swap (more favorable of Dallas and Minnesota; if Nos. 2-30)2031 swap with SacramentoExtension-eligibleWembanyama (rookie scale)Champagnie (four years, $93 million)Devin Vassell (two years, $78.6 million; starting Oct. 1)Keldon Johnson (four years, $109.8 million)Toronto RaptorsSalary cap statsLuxury tax: $6.1 million underFirst apron: $7.5 million under. The Raptors are hard-capped at the first apron if they use the $6.4 million trade exception.Second apron: $20.5 million underAvailable exceptions: $6.1 million non-tax midlevel, trade ($6.4 million), second round and veterans minimumCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Allen Graves (first round), Jaden Bradley (second round)Free agency: TBDTrade: TBDTop offseason prioritiesPrioritizing Mamu: Because Sandro Mamukelashvili signed a one-year contract last summer, Toronto is limited in offering no more than the $6.1 million tax midlevel exception. The Raptors could sign him to part of the $15 million non-tax midlevel exception but would need to clear out $7 million in salary to remain below the first apron hard cap. In 80 games this past season, he averaged career highs in points (11.1), field goal percentage (52.3%) and rebounds (4.5). In 13 starts, Mamukelashvili averaged 15.9 points. If Mamukelashvili declines his $2.8 million player option, Toronto would likely need to dip into its $15 million non-tax midlevel exception. However, if the Raptors use more than $6 million, Toronto hard-caps itself at the first apron.Identify the stage of its roster: This past season proved Toronto is a playoff team, but are the Raptors a win-now team? General manager Bobby Webster gave some insight during the regular season on the front office's approach and the risks that come with it. "Do you do it early? Do you do it in the middle? Do you chase late? We've looked at all the different builds that resulted in a championship team, and there's no preferred route other than you have got to get it right," Webster told The Athletic. The Raptors have all of their first-round picks and four players, including Brandon Ingram, earning between $19.5 million to $40 million.2026 free agentsTrayce Jackson-Davis (team option, Bird)Mamukelashvili (player option, non-Bird)Garrett Temple (UFA, Bird)Jamal Shead (team option, early Bird)Jonathan Mogbo (team option, early Bird)Chucky Hepburn (RFA, non-Bird)A.J. Lawson (UFA, early Bird)Alijah Martin (RFA, non-Bird)Tyreke Key (RFA, non-Bird)Team needsShooting. The Raptors ranked 21st in 3-point percentage this past regular season. Barnes, RJ Barrett, Gradey Dick and Shead all shot below 32.1%.Most valuable first-roundersOwn first in the next seven yearsExtension-eligibleBarrett (four years, $185.6 million)Jackson-Davis (three years, $55.2 million)Mogbo (four years, $92.8 million)Jamal Shead (four years, $92.8 million)Gradey Dick (rookie extension)Utah JazzSalary cap statsLuxury tax: $46.6 million underFirst apron: $54.2 million underAvailable exceptions: $15 million non-tax midlevelCash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: Darryn Peterson (first round)Free agency: TBDTrade: TBDTop offseason prioritiesFinding a compromise on a new contract for Walker Kessler: The restricted free agent reportedly turned down a four-year, $140 million contract, according to ESPN's Tim MacMahon. It would have been the largest contract given to a center who had yet to be an All-Star. The 7-foot-2 Kessler had season-ending shoulder surgery in November and played only five games this past season. In the previous season, he averaged a career high in points (11.1), rebounds (12.2) and assists (1.7) and shot an NBA-leading 66.3% from the field. The Jazz have the right to match any offer sheet. If an agreement is not reached, Kessler can sign the one-year, $7.1 million qualifying offer. He would then become an unrestricted free agent in 2027.Keyonte George rookie extension: George would have been a candidate for Most Improved Player this past season if not for the league's 65-game rule. George is one of 18 players this past season to increase their scoring average by at least 6.8 points and is one of 11 players to average at least 23 points and six assists.2026 free agentsKessler (RFA, Bird)Kevin Love (UFA, Bird)Jusuf Nurkic (UFA, Bird)EJ Harkless (RFA, early Bird)Oscar Tshiebwe (RFA, early Bird)Bez Mbeng ($2.2 million, team option)Hayden Gray ($2.4 million, team option)Team needsRe-signing Kessler will help a defense that ranked last and 27th in second-chance points allowed this past season.Perimeter bench scoring; Jazz reserves ranked 24th in 3-point shooting this past season.Most valuable first-rounders2027 second most favorable between own, Cleveland and Minnesota2028 swap rights with Cleveland2029 two most favorable between own, Cleveland and Minnesota (if Nos. 6-30)Extension-eligibleGeorge (rookie scale)Brice Sensabaugh (rookie scale)Svi Mykhailiuk (four years, $92.8 million; starting Aug. 10)Kyle Filipowski (four years, $92.8 million; starting Aug. 12)John Konchar (three years, $55.9 million)Washington WizardsSalary cap statsLuxury tax: $14 million underFirst apron: $22 million under. If the Wizards use one of their trade exceptions, they are then hard-capped at the first apron.Available exceptions: Non-tax midlevel ($15 million), veterans minimum, first round, second round, trade ($26.8 and $13.5 million)Cash: $8.5 million to send | $8.5 million to receiveNotable transactionsExtension: TBDDraft: AJ Dybantsa (first round), Felix Okpara (second round)Free agency: Trae Young (four years, $212 million)Trade: TBDTop offseason prioritiesAnthony Davis' extension: Davis is eligible starting Aug. 6 to sign up to a four-year, $275 million extension. The first year would replace a $62.8 million player option for 2027-28. The 33-year-old Davis has not played since being acquired from the Lakers and has failed to reach 60 games in five of the past six seasons. But when healthy, Davis is a two-way force. According to ESPN Research, Davis has averaged at least two blocks and one steal in 11 seasons. That trails only Hall of Famer Hakeem Olajuwon since blocks and steals were first tracked during the 1973-74 season.A new contract for Bilal Coulibaly: Coulibaly was drafted in 2023 and is the first rookie-extension-eligible player under the current front office. Per Cleaning the Glass, Coulibaly ranked in the 94th percentile among all wings in blocks and 84th percentile in steals in 2025-26. Offensively, Coulibaly averaged a career-high 14.1 points since the All-Star break.2026 free agentsAnthony Gill (UFA, Bird)Jamir Watkins (team option, non-Bird)Sharife Cooper (RFA, non-Bird)Team needsRoster management: The Wizards entered the offseason with 14 players already under contract for next season, not including their draft picks AJ Dybantsa and Felix Okpara.Most valuable first-rounders2028 second-most favorable among Boston, Milwaukee and Portland2030 swap rights with PhoenixExtension-eligibleDavis (four years, $275 million; starting Aug. 6)Young (three years, $155.9 million; through June 30)Coulibaly (rookie scale)Cam Whitmore (rookie scale)Jaden Hardy (four years, $92.8 million; starting Oct. 22)
