NBA offseason guides: Draft, free agency, trade ta...

Bobby MarksJun 14, 2026, 12:44 AM ET

With the New York Knicks taking Game 5 of the NBA Finals against the San Antonio Spurs, the league has crowned a new champion. That means the 2026 offseason is here for all 30 teams.

Which teams are ready to take the next step in their rebuilds? Which have massive draft and trade decisions ahead? Could stars such as Giannis Antetokounmpo and Ja Morant be on the move this summer? And where will LeBron James be in 2026-27?

We're breaking down the potential moves for each eliminated franchise, including a look at the state of the roster, finances, front office priorities, extension candidates to watch, team needs and future draft assets.

Jump to a team:

ATL | BOS | BKN | CHA | CHI | CLE

DAL | DEN | DET | GS | HOU | IND

LAC| LAL | MEM | MIA | MIL | MIN

NO | NYK | OKC | ORL | PHI | PHX

POR | SAC | SA | TOR | UTAH | WAS

2026 NBA champion

New York Knicks

2025-26 record: 53-29

Draft picks in June: No. 24, No. 31 (via WAS), No. 55

Free agents:

Jose Alvarado (player option, Bird)

Mitchell Robinson (unrestricted, Bird)

Jordan Clarkson (unrestricted, non-Bird)

Landry Shamet (unrestricted, non-Bird)

Mohamed Diawara (restricted, non-Bird)

Ariel Hukporti (restricted, early Bird)

Trey Jemison III (restricted, non-Bird)

Dillon Jones (unrestricted, non-Bird)

Kevin McCullar Jr. (restricted, early Bird)

State of the roster:

"Rest assured, I will do everything I can to create a winning organization," Knicks president of basketball operations Leon Rose wrote in an open letter to fans after he was hired in March 2020.

The Knicks were 19-42 at the time and had not made the playoffs since 2013. Six years later, they are NBA champions for the first time since 1973, ending the longest gap between titles (53 years) in NBA history.

How New York built its starting lineup of Jalen Brunson, Mikal Bridges, Josh Hart, OG Anunoby and Karl-Anthony Towns is opposite to past champions.

According to the Elias Sports Bureau, New York joined the 2018-19 Toronto Raptors as the only champions with four starters acquired in a trade, and New York is the only team to win a Finals-clinching game with five starters who debuted for different teams.

The Knicks' bench, a weakness last postseason, became a strength under coach Mike Brown. The reserves had the best plus-minus among teams appearing in at least 10 playoff games.

Offseason finances:

The first year of Bridges' extension pushes New York over the luxury tax to right at the first apron. The Knicks are $13.2 million below the second apron but are projected to go over if Robinson and Shamet are retained in free agency.

If New York does become a second-apron team, it will not be allowed to aggregate contracts in a trade, use more than 100% of the traded player exception or send cash in a trade. If the Knicks finish over the second apron in 2026-27, their 2034 first-round pick becomes frozen.

Top front office priority:

The Knicks' depth is the priority for a second straight offseason. Starting the first day after the NBA Finals, New York can begin negotiations with their own free agents, including Shamet, Robinson, Alvarado and Clarkson.

Shamet proved to be one of the better value signings this season. Inked to a one-year, $3.1 million non-guaranteed contract, Shamet averaged 9.3 points per game and shot 39.2% from 3 in the regular season. In the Eastern Conference finals, he shot 11-12 (92%) from deep, the highest in a playoff series since the 3-point line was introduced in 1979-80. Shamet has early Bird rights (he signed consecutive one-year contracts with New York) and can re-sign for up to four seasons with a starting salary of $15.2 million. (The contract must be a minimum of two seasons and not include an option.)

Robinson is eligible to sign a four-year extension up to June 30. Without a new contract, he will become one of the most coveted free agent big men this summer. The Knicks were plus-6.7 points per 100 possessions during the regular season when Robinson was on the court. He played his second-most games since 2021-22 and averaged 8.8 rebounds despite playing less than 20 minutes per game. Robinson, the longest-tenured player on the roster, has Bird rights, allowing New York to exceed the cap with a new contract.

Alvarado, who also has Bird rights, has until June 22 to opt in to his $4.5 million contract for next season or become a free agent. In the postseason, New York was plus-34 points per 100 possessions when Alvarado was on the court.

Clarkson signed a one-year contract and has non-Bird rights as a free agent. Because New York is a projected second-apron team, the maximum first-year salary on a new deal is $4.7 million (120% above the veteran minimum).

Extension candidate to watch:

Will Towns join Brunson and Bridges as the next starter to sign an extension?

The playoffs confirmed Towns' value to New York. While his scoring was down four points from last season (21.4 to 16.7 per game), he averaged a career-high 5.1 assists per game and shot 47.3% on 3s. The Knicks finished the postseason 8-0 in the games Towns had at least six assists. Before Towns, no Knicks player since Mark Jackson had recorded three games of at least 10 assists in the playoffs.

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).

Other extension-eligible players:

Robinson (four years, $87 million, eligible through June 30)

Miles McBride (four years, $92.8 million, first day after NBA Finals)

Hart (four years, $131.2 million, as of Aug. 10)

Tyler Kolek (four years, $92.8 million, first day after NBA Finals)

Alvarado (four years, $92.8 million; as of Sept. 3 if player option is exercised)

Team needs:

A reserve combo big, interior rim protector and shooting from its bench.

Future draft assets:

Despite three outstanding unprotected picks owed along with a pick swap in 2028 to the Nets, New York still has draft assets at their disposal. The Knicks can trade their 2033 first-rounder and can swap in three seasons (2027, 2029 and 2031). The Knicks have seven second-rounders available.

Future first-rounders owed by Knicks:

2027, 2029 and 2031 unprotected to Brooklyn

2028 swap with Brooklyn

Eliminated in NBA Finals

San Antonio Spurs

2025-26 record: 62-20

Draft picks in June: No. 20 (via ATL), No. 35 (via UTAH), No. 42 (via POR), No. 44 (via MIA)

Free agents:

Harrison Barnes (unrestricted, Bird)

Bismack Biyombo (unrestricted, early Bird)

Julian Champagnie (team option, Bird)

Jordan McLaughlin (unrestricted, early Bird)

Kelly Olynyk (unrestricted, Bird)

Lindy Waters III (unrestricted, non-Bird)

Harrison Ingram (restricted, early Bird)

David Jones Garcia (restricted, non-Bird)

Mason Plumlee (unrestricted, non-Bird)

State of the roster:

The Spurs have just scratched the surface of their potential. That might be hard to comprehend, considering San Antonio had already won 28 more games than during the 2024-25 regular season. The 62 wins this season tied for third most in franchise history.

All-NBA and Defensive Player of the Year Victor Wembanyama will be on the roster for the foreseeable future (he likely will extend his contract this summer), and San Antonio will return the same starting lineup next season.

Wembanyama, De'Aaron Fox, Stephon Castle, Devin Vassell and Champagnie were 21-3 together during the regular season, the second-best starting lineup in the NBA behind Oklahoma City. And the Spurs finished the regular season with one of the league's most efficient starting groups, at plus-18.5 points per 100 possessions. As for the reserves, Sixth Man of the Year Keldon Johnson, Dylan Harper, Carter Bryant and Luke Kornet are under contract for 2026-27.

Thanks to a young foundation, financial flexibility and future draft capital, the Spurs' roster is sustainable. With four core players still on first-round rookie contracts (Wembanyama, Castle, Harper and Bryant), San Antonio had the youngest roster to average more than 10 points per game during the regular season.

Offseason finances:

With no player outside of Fox earning more than $30 million per season, San Antonio is $44 million below the luxury tax and well under both aprons. They will have access to the $15 million non-taxpayer midlevel and $5.5 million biannual exceptions.

Top front office priority:

Wembanyama's next contract.

Starting on the day after the NBA Finals, he is eligible to negotiate a five-year, $251 million rookie extension -- the largest in NBA history. 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 2026 Defensive Player of the Year.

One thing to watch is whether Wembanyama's next deal includes a player option for the final season. Paolo Banchero (2025), Luka Doncic (2021) and Trae Young (2021) are the only players in league history to get player options on rookie max extensions. Such an inclusion would allow Wembanyama to become an unrestricted free agent in 2031, at 27 years old.

San Antonio can be active in free agency even after locking in Wembanyama's next deal. The Spurs have the financial flexibility to retain the 33-year-old Barnes and also use the $15 million non-tax midlevel exception to fill out their depth. After starting 82 games in 2024-25, Barnes came off the bench 25 times this season (with 20 coming after the 2026 All-Star break). He finished the season at 9.9 points per game, his fewest since his second season, with 45.6% shooting from the field and 38.8% from 3.

Extension candidate to watch:

Wembanyama is not the only player to monitor this summer. The Spurs have six players who are eligible for extensions, including Champagnie, Johnson and Vassell.

Champagnie played in 82 games for the second consecutive season (83 if you include the NBA Cup title game). He averaged career highs in minutes, points and rebounds and set a Spurs single-season record with 195 made 3s. The Spurs have two options regarding Champagnie's next deal.

Exercise the $3 million team option then extend for four additional seasons. (The first year can start at $21.2 million, and the Spurs are allowed to extend up to June 30 if the option is picked up.)

Decline the option and sign Champagnie to a new contract. Because he would be an unrestricted free agent if the option is declined, the structure of a new contract would need to be agreed upon beforehand.

Johnson, who also appeared in every game this season, was named Sixth Man of the Year after breaking the record for most points in a season by a reserve. But in the playoffs, Johnson reached double-digit points in seven of the 22 games. Johnson is entering the last year of his contract and can extend up to four seasons.

Vassell, despite having three years left on his contract, is eligible to extend for two additional seasons starting Oct 1. Vassell started 65 of 67 games in 2025-26, averaging 13.9 points and shooting 38.4% from deep with a career-high 166 made 3s. Vassell can extend until the final day of the offseason.

Other extension-eligible players:

Olynyk (four years, $87 million; eligible through June 30)

Barnes (four years, $119.2 million; through June 30)

Team needs:

Besides shooting development from Castle, Harper and Bryant, a reserve stretch 4 that complements Wembanyama. There is also a need for more backcourt depth.

Future draft assets:

Few franchises have a better collection of draft assets than San Antonio, which has four picks in June's draft and two in the top 35. And the franchise is well-stocked beyond 2026.

San Antonio has four tradable first-rounders -- the Spurs can also trade swap rights in three seasons -- with 14 tradable second-rounders. As part of the Fox trade, however, the Spurs did send their own 2027 first-round pick to Sacramento. (It was eventually rerouted to Oklahoma City with top-16 protection.)

Future first-rounders owed to Spurs:

2027 unprotected first (via Atlanta)

2028 swap with Boston (if 2-30)

2030 swap (more favorable of Dallas and Minnesota; if 2-30)

2031 swap with Sacramento

Eliminated in conference finals

Oklahoma City Thunder

2025-26 record: 64-18

Draft picks in June: No. 12 (via LAC), No. 17 (via PHI), No. 37 (via DAL)

Free agents:

Luguentz Dort (team option, Bird)

Isaiah Hartenstein (team option, early Bird)

Kenrich Williams (team option, Bird)

Brooks Barnhizer (restricted, non-Bird)

Branden Carlson (restricted, early Bird)

State of the roster:

On the court, the roster that won 64 games and fell one game short of the Finals returns 15 players and will add two first-round picks in this year's draft, including the 12th pick courtesy of the LA Clippers. The Thunder and Atlanta Hawks are the only two playoff teams with a lottery pick.

But it's OKC's finances that have the basketball world's attention.

Last offseason, Boston, Minnesota and Phoenix made major cost-cutting moves to get under the salary cap's second apron. The Celtics traded starters Kristaps Porzingis, Jrue Holiday and did not sign free agents Al Horford and Luke Kornet. The Wolves did not sign Nickeil Alexander-Walker and the Suns waived and stretched the $100 million owed to Bradley Beal.

"We've been limited in what tools we can use with where we are right around the second apron," Celtics president Brad Stevens told the media in July.

The tools Stevens is referring to is the inability to send cash in a trade, use at least $6.1 million of the non-tax midlevel exception and most importantly, use more than 100% of the traded player exception and aggregate contracts. Also, teams over the second apron cannot trade their first-round pick seven years out. That same pick could be moved back to the end of the first round if a team finishes over the second apron in three out of four seasons.

That leads to the most important question this summer in Oklahoma City: With max rookie extensions for Jalen Williams and Chet Holmgren starting next season, will the Thunder be forced to pivot like the Celtics did? (Including both 2026 first-rounders, Oklahoma City is $40 million above the second apron and could spend a league-record $500 million in salary and tax penalties.)

The answer lies somewhere in the middle.

Unlike other high-spending teams, Oklahoma City has a wealth of draft assets: 12 first-rounders and 13 second-rounders from 2026 to 2033. Two of those firsts are in this year's draft and an additional two will come in 2027. The Thunder also have the right to swap picks with Dallas in 2028. The Thunder have the option to offset the cost of the roster with players on rookie-scale contracts.

Oklahoma City has also positioned itself for the future.

Since the 2020-21 season, Oklahoma City has had the fifth-lowest cumulative payroll. For the sixth straight season, it will not pay a luxury tax penalty. It will also add a new revenue stream in the future when its new arena opens in 2028. (According to the Oklahoma Gazette, the projected $900 million cost of the arena is funded by $850 million in taxpayer funds, with the additional $50 million by the Thunder.)

This does not mean the Thunder head into the summer without big decisions about their supporting cast. If the Thunder elect to keep both 2026 first-rounders, they will need to trade two players from their current roster by the final day of the offseason.

OKC must also sort out the team options of starters Dort, Hartenstein and reserve Kenrich Williams. All three players are extension-eligible.

Oklahoma City also will have an eye on the summer of 2027. With the first year of Gilgeous-Alexander's super max extension starting in 2027-28, the Thunder will be a second apron team again. The cost of the roster is projected to increase when adding their 2026 first-round picks along with a possible rookie extension for guard Cason Wallace.

Offseason finances:

Including both first-round picks, Oklahoma City is $59 million over the luxury tax and is above both aprons. The Thunder have until June 29 to exercise the team options of Hartenstein, Dort and Williams. The $2.9 million contract of Ajay Mitchell is guaranteed the following day. Because Oklahoma City is an apron team, it is not allowed to use the $6.7 million trade exception.

Top front office priority:

It starts with the draft in June. With two picks in the top 17 and faced with a roster crunch, expect the Thunder to explore options. Oklahoma City has been one of the more aggressive teams in the five recent drafts.

Including the trades to move up two spots to select in 2023 and trading the 24th pick in last year's draft to Sacramento for a 2027 top-16 protected first, Oklahoma City has been involved in 11 draft-related deals.

The next priority is the team options of Hartenstein, Dort and Kenrich Williams.

Since signing a three-year, $87 million contract in 2024, Hartenstein has started 94% of games. With him on the court, the Thunder were plus-15.0 points per 100 possessions during the season and plus-11.0 in the playoffs. In the two years on the roster, Oklahoma City is 115-27 in the games he played. He has a $28.5 million option.

Dort has been a mainstay in the Thunder starting lineup, coming off the bench only once since 2020-21. 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 Caruso rank in the top four by field goal percentage allowed as the closest defender. Dort has a $17.7 million team option.

Williams has been an insurance policy in the regular season and playoffs. In the 37 games as part of the rotation, he averaged 8.2 points and 4.0 rebounds. In two starts, he averaged 17 points while shooting 54.5% from 3.

The Thunder have three options:

Exercise all three options to play out the season on expiring contracts. Each of the three players are trade-eligible once the team options are exercised.

Decline the options, but sign Hartenstein and Dort to a salary with more years but less money. In this scenario, it is highly likely a new contract for both players has already been agreed upon.

Decline the options. This is more unlikely, especially in the case of Dort and Hartenstein.

Extension candidate to watch:

Wallace has evolved into an elite defender and is eligible to sign a rookie extension up until the last day of the offseason.

Named All-Defense 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.

Wallace has played at least 68 games in each of his first three seasons, including all 82 of his rookie year.

Since the 2022-23 season, the Thunder have extended Kenrich Williams, Alex Caruso, Jaylin Williams, Shai Gilgeous-Alexander, Jalen Williams and Chet Holmgren.

Other extension-eligible players:

Dort (four years, $114.3 million; through June 30)

Kenrich Williams (four years, $87 million, through June 30)

Hartenstein (four years, $179 million; first day after NBA Finals)

Isaiah Joe (four years, $92.8 million, as of July 7)

Wallace (rookie scale)

Team needs:

Besides balancing their roster, an offseason of development from former first-round picks Nikola Topic and Thomas Sorber. Topic missed the 2024-25 season because of a knee injury and most of this season while recovering from testicular cancer. He has played 10 games since Feb. 12. Sorber tore his right ACL in September and did not play this season.

Future draft assets:

Future first-round picks should allow Oklahoma City to remain a title favorite despite being a projected second apron team next season. In addition to their two first-rounders in June, the Thunder have 10 future firsts in the next seven seasons with 12 seconds-rounders available.

Future first-rounders owed to Thunder:

2027 (two most favorable of own, Clippers and Nuggets; if 6-30)

2027 (top-16 protected from Spurs)

2028 (swap with Mavericks)

2029 (top-five protected from Nuggets)

Cleveland Cavaliers

2025-26 record: 52-30

Draft picks in June: No. 29 (via SAS)

Free agents:

Keon Ellis (unrestricted, Bird)

James Harden (player option, Bird)

Thomas Bryant (unrestricted, non-Bird)

Larry Nance Jr. (unrestricted, non-Bird)

Craig Porter Jr. (team option, Bird)

Dean Wade (unrestricted, Bird)

Olivier Sarr (restricted, non-Bird)

State of the roster:

Trades to acquire veterans Harden and Dennis Schroder were supposed to fix the Cavaliers' playoff shortcomings from last year.

"We've gone to the playoffs the last few years, largely as a young team, not a very experienced playoff team, trying to figure it out," Cavaliers resident of basketball operations Koby Altman said in February. "And now, I think we're adding just a tremendous amount of experience, know-how."

The Cavaliers went 21-11 since the trade deadline, but Cleveland was eliminated from the playoffs less than four months after Altman's statement. This time, getting swept by New York in the conference finals.

The Cavaliers' $281 million payroll is the largest in franchise history, and Cleveland is the only team finishing over the second apron this season. As a result, its first-round pick in 2033 is frozen and cannot be traded.

Losing in the conference finals, especially after being up 20 points in the fourth quarter of Game 1 and then getting blown out at home in Games 3 and 4, will lead to questions if more changes are needed or if Cleveland can afford to return most of its roster. The team has 11 players under contract for 2026-27, including Harden, Donovan Mitchell, Evan Mobley and Jarrett Allen. Harden has a $42.3 million player option and could provide financial relief if both sides restructure his salary. Mitchell is eligible to negotiate a four-year extension starting on July 7. For a second straight season, Cleveland is also projected to be over the second apron.

Even with the apron restrictions, Cleveland did orchestrate trades during the regular season. And it is allowed to trade the 29th pick starting the night of the draft and can move a future first-round pick (2031 or 2032).

Offseason finances:

The De'Andre Hunter trade to Sacramento gave Cleveland more flexibility to operate within the second apron. While Cleveland is still $24.2 million over the tax and $16.2 million over the first apron, it is $3.2 million above the second. Its projected tax penalty is $50 million before the roster is filled out. If the Cavaliers finish over the second apron again, their 2033 first becomes frozen. Cleveland has two trade exceptions, valued at $10 million and $6.9 million, but is not allowed to use either if they remain over the apron.

Top front office priority:

Harden plays a major role in the direction of the Cavaliers' offseason.

Harden signed a two-year, $81.5 million contract last offseason with the Clippers that has a player option allowing both 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 its roster is filled out.)

If Harden opted into the $42.3 million, the salary would become guaranteed on July 11. There is $13.3 million protected for next season. Because he signed a two-year contract, Harden is not eligible for an extension if the option is picked up. In the unlikely scenario Harden is waived, Cleveland has only a $6.1 million taxpayer midlevel exception to sign a replacement.

In the playoffs, Harden averaged 19.6 points and a career-high 4.7 turnovers per game. Harden had nine games this postseason with at least five turnovers, tied with Detroit's Cade Cunningham for the league lead.

During the regular season, Cleveland went 16-6 with Harden and Mitchell on the court. Their 122.1 offensive efficiency when on the hardwood would have ranked first over an entire season.

Both players, however, were targeted in the Game 3 loss to New York. Harden and Mitchell gave up 45 points on 83% shooting per ESPN Research. New York went 9-for-12 from the field vs. Harden and 10-for-11 vs. Mitchell.

The Cavaliers also have a decision with free agent Wade. He started a career-high 36 games this season, averaging 6.3 points per game and 40.5% shooting on 3's. He started all but two games in the playoffs.

Against the Raptors, Wade held Brandon Ingram to 3-14 shooting in the first five games. Wade has Bird rights, allowing Cleveland to exceed the apron to re-sign him.

Extension candidate to watch:

Mitchell went on the record stating his desire to remain in Cleveland if winning continues.

"I love Cleveland. I've said it before: I want to play here for as long as I can," Mitchell told The Athletic. "And the goal is to win -- as long as we're continuing to win at the highest level."

Mitchell has two years remaining on his contract and starting on July 7 is eligible to sign a four-year, $272 million extension. The $60.6 million salary in 2027-28 would replace the $50.1 million player option. Mitchell would earn $75.2 million at the age of 34 in 2030-31.

If Mitchell waits until the 2027 offseason, he would then be allowed to sign a five-year, $352 million contract with Cleveland. The caveat is Mitchell playing out the season on an expiring contract.

Other extension-eligible players:

Ellis (three years, $52.4 million; can sign through June 30)

Wade (four years $87 million; through June 30)

Max Strus (four years, $104.5 million; after NBA Finals)

Porter (four years, $92 million; after NBA Finals)

Team needs:

Lineup consistency and depth. Because of injuries and roster turnover, coach Kenny Atkinson implemented 41 different starting lineups in the regular season. Because of its finances, Cleveland could be looking at veterans minimum options for the bench if it loses Ellis and Wade.

Future draft assets:

The Mitchell trade has left Cleveland with no control over its own first-round pick until 2030. It is allowed to trade either its 2031 or 2032 first-rounder and can swap picks in those two years. Cleveland has one second-rounder available.

Future first-rounders owed by Cavaliers:

2027 to either Memphis, Phoenix or Utah

2028 least favorable of Atlanta, Utah and own

2029 to either Utah or Charlotte

2032 frozen for exceeding the second apron in 2025-26

Eliminated in conference semis

Detroit Pistons

2025-26 record: 60-22

Draft picks in June: No. 21 (via MIN)

Free agents:

Jalen Duren (restricted, Bird)

Tobias Harris (unrestricted, early Bird)

Javonte Green (unrestricted, non-Bird)

Wendell Moore Jr. (unrestricted, non-Bird)

Daniss Jenkins ($4 million, team option)

Kevin Huerter (unrestricted, Bird)

Tolu Smith ($2.4 million, team option)

State of the roster:

The Pistons are a good example that, when it comes to roster building, patience is not always rewarded.

After a 30-win improvement last season and first playoff appearance since 2019, Detroit took a conservative approach in the 2025 offseason.

"We're not going to be super aggressive this summer, I don't think," general manager Trajan Langdon said last June. "It's just developing from within and hoping to keep a couple vet pieces that we had on the roster this past year. If we can add around the margins to get better, we will."

The Pistons added veterans Duncan Robinson and Caris LeVert to replace Tim Hardaway Jr., Malik Beasley and Dennis Schroder over the summer, then traded for Kevin Huerter at the February deadline.

The additions and internal development -- Cade Cunningham and Duren were selected as All-Stars and Ausar Thompson was named a finalist for Defensive Player of the Year -- resulted in the third-most wins in franchise history and the top seed in the Eastern Conference.

But regular season success did not carry over. Among playoff teams, Detroit allowed the fourth most turnovers and went 4-4 in clutch games en route to its second-round exit. Games 5 and 7 marked the first time all season that Detroit lost back-to-back home games.

Falling in the conference semifinals after being up 2-0 against Cleveland will test Langdon's patient approach, but the front office is well positioned to tweak its roster or even make radical changes this summer.

Not only do the Pistons have the financial flexibility to absorb salary in a trade, they also boast five tradeable first-round picks, including the 21st selection in June's draft. They are one of 10 teams controlling their next seven first-round picks.

Offseason finances:

The Pistons have $139 million in salary but will likely stay over the cap because of Duren's $19.5 million free agent hold. Detroit could create up to $32 million in room but at the expense of renouncing every free agent except for Duren, waiving Robinson and Paul Reed and declining Jenkins' team option. (Team options for Jenkins and Smith need to be exercised by June 29.)

The Pistons have an $8.7 million trade exception that expires on July 6, and if they remain over the cap they will add the $15 million non-tax midlevel exception.

Top front office priority:

Duren's free agency. First, the Pistons will tender Duren a one-year $9.6 million qualifying offer prior to June 30. Duren will then become a restricted free agent, allowing Detroit to match any offer sheet.

The franchise will then need to weigh Duren's regular-season impact against his playoff struggles.

Duren, who averaged a career-high 19.5 points per game, became the first player since Charles Barkley in 1988-89 to record four games with 30 points, 10 rebounds and 80% shooting during the regular season. Duren trailed only Giannis Antetokounmpo and Zion Williamson for the most points in the paint, and the Pistons were plus-12.2 points per 100 possessions when he was on the court, per Cleaning the Glass.

The results were mixed in the playoffs. Through Game 5 against the Cavs, Duren averaged 10.1 points per game across the two series, the second largest decrease from the regular season by a current All-Star in NBA history, according to ESPN Research.

In the Game 5 loss to Cleveland, Duren was minus-16 and did not play in the fourth quarter or in overtime. Duren did rebound on the road, with 15 points, 11 rebounds and 3 blocks in the Game 6 win. It was only his third double-double of the postseason.

As for his next contract, negotiations can begin the day after the NBA Finals on a deal up to five years, $239.3 million. If Duren is named All-NBA, he would then be allowed to negotiate the same number of seasons but for a salary of $287 million. (Because Duren did not sign a rookie extension, the 30% increase for being named All-NBA has to be negotiated.)

The most recent center with four years of service or fewer who signed a max contract was Deandre Ayton in 2022. He signed a four-year, $132.9 million offer sheet with Indiana that was eventually matched by Phoenix. The offer sheet for Duren is four years, $177.4 million.

It is important to note that only three teams -- Brooklyn, Chicago and the Los Angeles Lakers -- project to enter the offseason with more than $50 million in cap space. But as Milwaukee showed last season when it waived then stretched Damian Lillard's contract, there are options for non-cap-space teams to create necessary room.

Duren is not the only free agent decision for Detroit:

Harris increased his scoring 13.2 points per game in the regular season to 20.1 in the playoffs, with eight games of at least 20 points, including 30 in Game 7 against Orlando. But in Games 6 and 7 against Cleveland, he scored less than 10 points. The Pistons are well positioned to bring back Harris on a new contract if they choose.

Jenkins went from a two-way contract to a two-year, $7.8 million deal during the regular season. There is a $4 million team option for next season, which the Pistons can exercise or sign Jenkins to a new contract. (Jenkins would then become a restricted free agent in 2027.) Because he has established early Bird rights, Jenkins is allowed to sign a four-year contract with a starting salary of up to $15 million.

Extension candidate to watch:

Ausar Thompson has become an elite NBA defender. Thompson 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's offense remains a work in progress. Of his 575 field goal attempts during the regular season, 80% of his points were scored in the lane. Thompson took just 24 3-pointers this season, which is less than half of last season's total and significantly down from the 113 3s attempted in his rookie season.

A first-year salary of $26.4 million is 16% of the salary cap and would be comparable to the rookie extension Jaden McDaniels signed with Minnesota. Thompson is eligible to sign an extension until the last day of the offseason.

Other extension-eligible players:

Isaiah Stewart (four years, $94.1 million, can sign as of July 11)

Marcus Sasser (rookie-scale)

Thompson (rookie-scale)

Huerter (three years, $68 million, through June 30)

Team needs:

A secondary scorer, shooting and a stretch-4.

Future draft assets:

The Pistons have their own first-round pick in the next seven seasons, can trade up to four and can swap in every season. They have 14 second-round picks available.

Minnesota Timberwolves

2025-26 record: 49-33

Draft picks in June: No. 28 (via DET), No. 59 (via SA)

Free agents:

Mike Conley (unrestricted, non-Bird)

Ayo Dosunmu (unrestricted, Bird)

Bones Hyland (unrestricted, early Bird)

Jaylen Clark (restricted, Bird)

Joe Ingles (unrestricted, early Bird)

Julian Phillips (team option, Bird)

Kyle Anderson (unrestricted, non-Bird)

Enrique Freeman (restricted, non-Bird)

State of the roster:

A lot can be learned about a team when it faces postseason adversity. Case in point: the 2025-26 Timberwolves.

Minnesota went through the regular season using 14 different starting lineups, the fewest in the league. The lineup of Donte DiVincenzo, Anthony Edwards, Jaden McDaniels, Julius Randle and Rudy Gobert started 54 games, 12 more than any lineup this season.

But in Game 4 of the first round, DiVincenzo tore his right Achilles, and Edwards hyperextended his left knee. Led by backup guard Ayo Dosunmu's 43 points, Minnesota prevailed to go up 3-1 against Denver.

The injuries forced Wolves coach Chris Finch to not only rely on the remaining starters (McDaniels, Randle and Gobert) but a bench that averaged the third fewest minutes in the regular season. Minnesota beat Denver in six games and reached the second round of the playoffs for a third consecutive time, eventually losing to San Antonio.

The Wolves finished the postseason using five different starting lineups for 12 games.

As for the offseason, nine players on the roster are under contract for next season, including Edwards, Gobert, Randle and McDaniels. The Wolves will add a first-round pick to join a young nucleus of Terrence Shannon Jr. and Joan Beringer.

In light of DiVincenzo's Achilles injury that will keep him out for most, if not all, of 2026-27, there is a high priority for Minnesota to sign Dosumnu in free agency. But doing so would likely push the Timberwolves into the luxury tax for a third consecutive season and above the first apron.

Offseason finances:

Minnesota enters the offseason nearly $8 million below the luxury tax, $14 million under the first apron and $27 million below the second. Minnesota has a $10.8 million, $7.6 million and $6.6 million trade exception that it acquired from three prior trades. If any of the exceptions are used, the franchise will be hard capped at the first apron.

Top front office priority:

A new contract for Dosunmu and deciding on whether to pursue a Giannis Antetokounmpo trade.

Last offseason, the Timberwolves retained Randle and Naz Reid but at the cost of losing Nickeil Alexander-Walker to the Hawks. Alexander-Walker would go on to win Most Improved Player.

This offseason, there should be a priority to retain Dosumnu.

Acquired at the deadline from Chicago, Dosunmu averaged 14.4 points, and shot 52.1% from the field and 41.4% from 3 in his 24 games with Minnesota. He finished the playoffs with the two highest-scoring games off the bench in Timberwolves history.

Because the Wolves acquired Dosunmu's Bird rights in the trade, they are allowed to sign the guard and still exceed the luxury tax and apron. He is also eligible to sign a three-year, $52.4 million extension before June 30.

To have the flexibility to re-sign Dosunmu and avoid the second apron hard cap, Minnesota would need to send out at least $58.5 million in salary.

Two recent blockbuster trades -- acquiring Gobert from the Jazz in 2022 and sending Karl-Anthony Towns to New York for Randle and DiVincenzo in 2024 -- showed that president of basketball operations Tim Connelly is not afraid to change the roster.

Connelly once again could be faced with a franchise-altering decision, but this time, exploring a trade for former MVP Antetokounmpo. The Timberwolves pursued a trade ahead of the February deadline and will likely do the same this offseason.

Minnesota has just two tradeable first-round picks (the 29th pick in June and in 2033) but a strong group of win-now players, including McDaniels, Gobert, Randle and Reid. The Wolves have former first-round picks Shannon and Berringer on rookie contracts.

Extension candidate to watch:

Because he didn't reach the 65-game criteria this season, Edwards likely will bypass signing a two-year, $121.6 million extension this summer. If Edwards is named All-NBA in 2027, he would then become eligible to sign a four-year, $300 million extension next summer. (The $67 million salary in the first year of the extension would begin in 2029-30.)

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 increased his scoring from 14.8 points per game in the regular season to 16.5 in the playoffs, and he scored a season-high 32 points in the 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.

Other extension-eligible players:

Dosunmu (three years, $52.4 million; eligible to sign through June 30)

Phillips (three years, $52.4 million; through June 30)

DiVincenzo (four years, $92.8 million; day after NBA Finals)

Gobert (three years, $165.6 million; as of Oct. 24)

Team needs:

A reserve lead guard who can facilitate and play off the ball. Continued development from former first-round picks Shannon and Beringer. Shooting off the bench.

Future draft assets:

Prior trades have significantly reduced the Timberwolves' future draft assets. Minnesota has one first-round pick available to trade (2033) and is allowed to swap picks in two drafts (2028 and 2033). The Timberwolves have three second-rounders available.

Future first-rounders owed by Timberwolves:

2027 to Memphis or Utah

2029 to Charlotte or Utah (if 6-30)

2030 San Antonio can swap (if 2-30)

2031 to San Antonio

2032: frozen (exceeded second apron in 2024-25)

Los Angeles Lakers

2025-26 record: 53-29

Draft picks in June: No. 25

Free agents:

LeBron James (unrestricted, Bird)

Austin Reaves (player option, Bird)

Deandre Ayton (player option, non-Bird)

Rui Hachimura (unrestricted, Bird)

Jaxson Hayes (unrestricted, Bird)

Maxi Kleber (unrestricted, Bird)

Marcus Smart (player option, non-Bird)

Luke Kennard (unrestricted, non-Bird)

Chris Manon (restricted, non-Bird)

Nick Smith Jr. ($2.5 million, team option)

Drew Timme (restricted, non-Bird)

State of the roster:

The Lakers were unofficially given the title of a "two-timeline team." The moniker was a reflection of competing for a championship this season, with nine players including LeBron James on expiring contracts, but with an eye toward building the roster this summer around Luka Doncic.

"In terms of team building, we've talked about the importance of having optionality, and when I use that word, it's not to say in the future," Lakers president of basketball operations Rob Pelinka said last August. "I think optionality is also in the now."

The "now" approach seemed to work this season for a period of time.

The Lakers went 18-5 to finish the regular season and trailed only Oklahoma City and San Antonio for best record over that span. They led the league in field goal percentage and held opponents to an NBA-low 32.2% from 3 over the 23 games.

And, for the first time since 2011, Los Angeles won 50 games or more in consecutive seasons.

Without Doncic in the first round, the Lakers became the first team in NBA history to win a playoff series while missing that season's leading scorer. But that loss couldn't be overcome in the second round, as the Lakers were dispatched in four games by the defending champion Thunder.

As for what to expect this summer, Los Angeles must again balance its present and future.

Doncic is entering the first year of an extension he signed last August, while James, Reaves, Hachimura and Kennard are set to become free agents. Reaves has a $14.9 million player option that all signs point to him declining.

The Lakers could be a cap space team for the first time since 2019, but at the expense of James, Hachimura and Kennard. They could sign Reaves and still have nearly $50 million in room to use in a trade or free agency -- but only if the three players sign for the veterans minimum. (Ironically, the Lakers' own free agents are among the best available this summer.)

The Lakers have two future first-round picks (2031 and 2033) available to trade, including the 25th pick in the 2026 draft.

There is also the option of running back the same team that won 53 games or signing free agents to one-year contracts. The Lakers would then have the flexibility during the season to explore trades or wait until the 2027 offseason, when they could have cap space once again.

Offseason finances:

The Lakers' financial flexibility depends solely on their own free agents. In the scenario every free agent on the roster besides Reaves is renounced -- that list includes James -- the Lakers could have up to $47 million in cap room. If Reaves is not brought back, that number increases to $67 million. Reaves, Deandre Ayton and Smart have until June 29 to opt in to their contracts next season.

The Lakers will have the $9.4 million room midlevel exception if they are a cap space team. If the Lakers act as a team over the cap, meaning they bring back only their own free agents, they will have the $15 million non-tax midlevel exception available.

Top front office priorities:

That list includes: reaching a compromise on Reaves' next contract, re-signing Kennard, putting together a plan on how to surround Doncic, and discussing the future with free agent James.

The 41-year-old has given no indication this season on his future. "When I know, you guys will know," James said in February.

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.

If James does return for another season, do the Lakers give him the best option to win a championship? For James to sign elsewhere, it would likely come at the $15 million non-tax midlevel or veterans minimum exception. (James has $584 million in on-court earnings since he was drafted in 2003.)

Reaves, meanwhile, has unquestionably outplayed the four-year, $53.8 million contract he signed with the Lakers in 2023. And before injuring his right calf on Christmas, Reaves was averaging 26.6 points per game on 50.7% shooting, including 36.5% from 3, with 6.3 assists per game. For the season, the Lakers were 23-4 when Reaves scored more than 20 points. Due to Reaves' $20.9 million cap hold, the Lakers can use their available cap room first and then sign Reaves to salary even if it exceeds the salary cap.

Reaves' next contract presents the Lakers with two questions: Which teams are they competing against? (The Nets and Bulls are the only teams projected to have cap space this summer.) And, how much are injuries a concern in paying Reaves as a top guard? He finished the season playing the fewest games (51) in his career.

Luckily for the Lakers, the blueprint on how to build around Doncic already exists:

Shooting

Shot blocker and lob threat

Athletic, defensive-minded wing

Re-signing Kennard checks the first 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 others in the average 2026 free agent class could be difficult. Jalen Duren, Walker Kessler, Peyton Watson and Tari Eason are restricted free agents, meaning their current team can match any offer sheet.

Extension candidate to watch:

Do not expect the Lakers to be active in extension talks despite five players being eligible, including Reaves. He made it clear in the offseason that he will not sign an extension and will become an unrestricted free agent.

Extension-eligible players:

Kleber (four years, $87 million, through June 30)

Reaves (four years, $87.4 million, through June 30)

Hachimura (four years, $114.5 million, through June 30)

Jarred Vanderbilt (four years, $92.8 million, as of Sept. 18)

Bronny James (four years, $92.8 million, day after NBA Finals)

Team needs:

A starting center who can impact both ends of the court, as well as shooting and bench depth.

Future draft assets:

Prior trades have left the Lakers with two tradable first-round picks (2031 and 2033) in the next seven years. The Lakers can also trade a 2032 first but not combined with 2031 or 2033. They are allowed to swap firsts in five seasons (2028, 2030, 2031, 2032 and 2033). The Lakers have one second.

Future first-rounders owed by Lakers:

2027 top-4 protected to Memphis

2029 unprotected to Dallas

Philadelphia 76ers

2025-26 record: 45-37

Draft picks in June: No. 22 (via HOU)

Free agents:

Quentin Grimes (unrestricted, Bird)

Kelly Oubre Jr. (unrestricted, Bird)

Kyle Lowry (unrestricted, early Bird)

Andre Drummond (unrestricted, early Bird)

Trendon Watford (team option, non-Bird)

Dominick Barlow (team option, non-Bird)

MarJon Beauchamp (unrestricted, non-Bird)

Tyrese Martin (restricted, non-Bird)

Dalen Terry ($2.4 million, team option)

State of the roster:

A 21-win improvement and reaching the conference semifinals should be a reason for optimism. But considering how this team is built, its pending free agents and the unreliable health of Joel Embiid, Philadelphia enters the offseason with plenty of uncertainty.

Philadelphia is the only team with three players making at least $40 million next season.

Embiid ($58.1 million, $62.5 million, $67.4 million)

Paul George ($54.1 million, $56.6 million)

Tyrese Maxey ($40.8 million, $43.6 million, $46.4 million)

Embiid has played fewer than 40 games in three straight seasons, and he has been on the court for 29% of the 76ers' possessions. That has resulted in Nick Nurse using 30 different starting lineups this season and 90 versions over the prior two. Because of Embiid's health in the postseason, Philadelphia used three different starting lineups in 11 games.

When Embiid did play this season, Philadelphia went 24-14, a stark contrast to its three-games-below-.500 record when he was out. He scored 86 points in Games 5-7 of the first round.

Injuries and this 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.

The time missed by two of the team's former All-Stars hampered its success, but there are positives to draw upon.

Maxey had 21 games with 30 points and five assists, ranking fifth in the league. Edgecombe finished third in Rookie of the Year voting after averaging 16 points per game and leading all rookies in minutes. Edgecombe also led the entire NBA in loose balls recovered.

The backcourt seems set for the future, but there are decisions throughout the roster, starting with addressing free agency from Oubre, Grimes and Drummond.

Can the 76ers afford to sign two out of the three and justify paying the luxury tax for a roster that finished outside of the top six in the East? Philadelphia is also a projected first apron team if Grimes and Oubre are brought back.

Offseason finances:

With the 76ers' first-round pick via Houston, they are currently $14.5 million under the tax and $22.5 million below the first apron. They have five players (Barlow, Watford, Adem Bona, Terry and Jabari Walker) with a team option or no salary protection.

Philadelphia has until June 29 to exercise team options for Barlow, Terry and Watford, and Bona's $2.3 million contract becomes guaranteed if he's not waived by July 7. Philly has a $4.2 million trade exception but will be hard capped at the first apron if it's used.

Top front office priority:

In a perfect scenario, the 76ers' front office begins to gauge the trade market on Embiid and George while building a roster centered around Maxey and Edgecombe. But unless Philadelphia is willing to include draft capital, moving off the $300 million in owed salary is difficult.

Looking at trades for the 76ers' star veterans would counter what Daryl Morey, who sources told ESPN's Sham Charania is out as president of basketball operations, stressed at the February trade deadline.

"We have some as-close-to-untouchable players as you might have in this league in Tyrese and Joel and VJ, Paul. We like our core," Morey said.

Game 3 against New York should place a strong emphasis on improving their depth. In the loss, the Sixers had 11 bench points but entered the fourth quarter with zero, the first occurrence since the Cleveland Cavaliers in the 2016 Finals. Philly's reserves ranked second to last in minutes and points per game in the postseason.

Whoever takes over atop the 76ers' front office will have options to build via the draft, the minimum-contract market and their own free agents. A trade is difficult considering 88% of the payroll next season is tied up in contracts for Embiid, George, Maxey and Edgecombe.

Although that strategy seems daunting, the Celtics signed or drafted Neemias Queta, Jordan Walsh, Luka Garza, Baylor Scheierman and Hugo Gonzalez in prior offseasons. The five players were part of Boston's rotation at some point this season and combined to earn $13 million.

As for the 76ers' own free agents, each player adds value:

Injuries limited Oubre to a career-low 50 games this season. In games he did play, he averaged 14.1 points per game and shot 36% on 3s.

After failing to reach a contract last offseason, Grimes signed a one-year, $8.7 million qualifying offer before training camp. For a second straight season, Grimes played 75 games and averaged double-digit points. In his 56 games off the bench, Grimes averaged 12.3 points per game and shot 38% on 3s. As a starter, he shot 21.2% from deep.

Drummond averaged fewer than 20 minutes per game this season but still managed to average 8.4 rebounds.

Barlow, who started a career-high 59 games this season, has a $3.4 million team option. Philadelphia can exercise the option or decline it and sign Barlow to a long-term contract.

Extension candidate to watch:

Bona is one of two eligible players on the roster. The other is George, who becomes eligible to sign a two-year, $126.1 million deal the day after the NBA Finals.

Bona, a former second-round pick, started a career-high 18 games this season, averaging 6.3 points and 5.0 rebounds per game. Bona had 12 games of at least seven rebounds and 10 games of at least three blocks. He has two years remaining on his contract ($2.3 million and $2.5 million), with a team option in the second year. Philadelphia could extend Bona for up to three seasons (if the option is exercised) or four seasons (if the option is declined).

Team needs:

Besides lineup consistency? A playmaker, perimeter shooting (if Grimes and Oubre are not brought back) and bench depth. The 76ers averaged 24.6 assists this season, second fewest in the NBA.

Future draft assets:

The 76ers have seven first-round picks over the next seven years, three of which can be traded. Because Philadelphia owes Brooklyn a 2028 top-8-protected pick, it is not allowed to trade its own first-rounder until 2030. The 76ers have 12 second-rounders available.

Future first-rounders owed to the 76ers:

2028 unprotected from LA Clippers

2029 top-3-protected swap with LA Clippers

Eliminated in first round

Toronto Raptors

2025-26 record: 46-36

Draft picks in June: No. 19, No. 50

Free agents:

Trayce Jackson-Davis (team option, Bird)

Sandro Mamukelashvili (player option, non-Bird)

Garrett Temple (unrestricted, Bird)

Jamal Shead (team option, early Bird)

Jonathan Mogbo (team option, early Bird)

Chucky Hepburn (restricted, non-Bird)

A.J. Lawson (restricted, early Bird)

Alijah Martin (restricted, non-Bird)

Tyreke Key (restricted, non-Bird)

State of the roster:

The Raptors won 16 more games than last season and reached the playoffs for the first time since 2022. But as the postseason proved, durability and depth are critical to advance.

In the first-round loss to Cleveland, starting point guard Immanuel Quickley did not play because of a hamstring injury and All-Star Brandon Ingram was injured in Game 5. Quickley and Ingram combined for 144 regular-season games. (The starting lineup of Quickley, Ingram, RJ Barrett, Scottie Barnes and Jakob Poeltl were 17-9 and plus-9.0 per 100 possessions when on the court together.)

Toronto established an identity on the court, ranking fifth in defense, first in fast-break points and fourth in both points off turnovers and in the paint. Last year's lottery pick Collin Murray-Boyles established himself as a core player.

This offseason, the Raptors have the contracts (five players making between $19.5 million to $41.8 million), young players and draft equity to make tweaks with their roster or be aggressive on the trade front.

Fourteen players, including their starting five, are under contract for next season, and Toronto is one of 10 teams to control its first-round pick in the next seven years.

Offseason finances:

Toronto is walking a financial tightrope for the second straight offseason. Including their first-round pick in June, the Raptors are $4 million below the luxury tax and $5.2 million under the first apron.

Shead, Jackson-Davis and Mogbo have team options. The deadline for Shead is June 27, while Jackson-Davis' and Mogbo's is June 29. Mamukelashvili has until June 29 to opt in to his $2.8 million player option for next season. Toronto likely will need to clear out salary to retain the forward, who outplayed his contract this season and will likely become a free agent.

The Raptors will have the $6 million taxpayer midlevel exception and another $6.4 million trade exception. Using either will hard cap them at the first apron.

Top front office priority:

Identifying what stage of roster building Toronto is at and prioritizing Mamukelashvili.

Toronto went from a perennial playoff team (prior to 2023 it reached the playoffs in eight of nine seasons) and eventual NBA champion to an organization that took a step back with the trades of Pascal Siakam and OG Anunoby. The Raptors were in the lottery the previous three seasons as a result.

This season proved Toronto is a playoff team, but is it 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.

"So when you do push them in, when you do consolidate, who is that player? Where is that player in his career? Does that skill set fit with the main guys? If anything, the trades in the past few years show that everything is fungible and you have to keep that flexibility."

Webster joined the Raptors in 2013 with former GM Masai Ujiri and was part of 33 trades. He was promoted to oversee basketball operations last June and made two minor deals at the February deadline.

Mamukelashvili, meanwhile, is considered one of the better value signings from last summer. In 80 games this 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-taxpayer midlevel exception. However, if they use more than $6 million, Toronto hard caps itself at the first apron.

Extension candidate to watch:

Barrett was the most efficient Toronto player during the playoffs. Prior to Game 6, Barrett was averaging 24.2 points per game on 55.2% shooting from the field. Most impressive was Barrett's 47.6% clip from 3-point range after shooting 33.9% from deep during the regular season. However, durability continues to be a factor. Since the 2023-24 season, Barrett has failed to surpass 60 games in a campaign. He is entering the final year of his contract and is eligible to sign a four-year, $185.6 million extension.

Other extension-eligible players:

Jackson-Davis (three years, $55.2 million; can sign the day after NBA Finals)

Mogbo (four years, $92.8 million; day after NBA Finals)

Shead (four years, $92.8 million; day after NBA Finals)

Gradey Dick (rookie extension)

Team needs:

Shooting. The Raptors ranked 21st in 3-point percentage during the regular season. Barnes, Barrett, Dick and Shead all shot below 32.1%.

Future draft assets:

The Raptors have their own first-round pick in the next seven years and are allowed to trade up to four. Toronto has five second-rounders available.

Orlando Magic

2025-26 record: 45-37

Draft picks in June: No. 46

Free agents:

Jett Howard (fourth-year restriction)

Jevon Carter (non-Bird)

Moritz Wagner (Bird)

Jamal Cain (restricted, team option)

Colin Castleton (restricted, non-Bird)

State of the roster:

Magic president of basketball operations Jeff Weltman was practical when talking about expectations this season.

"We're ready to kind of turn the page on our rebuild and enter the next stage of our team and look through a more win-now lens," Weltman said after trading for guard Desmond Bane in June.

After losing in the first round two straight seasons, Orlando made a win-now move and traded four first-round picks and a pick swap for Bane. It was the first time Weltman traded a first-round pick since taking over in 2017.

By adding Bane to a starting lineup of Jalen Suggs, Franz Wagner, Paolo Banchero and Wendell Carter Jr., Orlando was supposed to contend in the East. In the NBA's annual preseason GM survey, Orlando was projected to finish third in the conference and chosen as the most improved team.

There are multiple reasons the Magic fell well short of those predictions, including injuries to Wagner and Suggs (both played fewer than 60 games), defensive regression, offensive shortcomings and an alarming lack of urgency.

After Orlando fired coach Jamahl Mosley following the team's first-round collapse, changing the roster like last offseason will not be easy. The next head coach will inherit the same starting five that lost in the playoffs -- just more expensive.

With the first year of Banchero's rookie max extension set to begin, the Magic enter the offseason with four players (Banchero, Bane, Franz Wagner, Suggs) earning more than $32 million. They are the only team with four players exceeding $30 million. As a result, Orlando is $16 million over the luxury tax and is a possible apron team if the team stays intact. The Magic's roster will get more expensive in 2027 if Orlando extends Anthony Black this summer.

One positive is that, unlike teams that have been impacted by the aprons (Phoenix and Minnesota, for example), the Magic have young players (Black, Tristan da Silva, Jase Richardson, Noah Penda, Jamal Cain) on inexpensive and controllable contracts.

Offseason finances:

The Magic are $3.6 million below the second apron but have some flexibility with Jonathan Isaac's $14.5 million salary. If Isaac is waived by June 28, Orlando saves $6.5 million and would be allowed to stretch the $8 million owed over seven seasons. The Magic have a $7 million trade exception but are not allowed to use it if the salary exceeds the apron.

Top front office priority:

Evaluating the roster. After pushing Cleveland to seven games in 2024, Orlando lost in five games to Boston last year in the first round and were up 3-1 against Detroit before losing.

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 -- one of which was by 52 points at Toronto.

"When healthy, we were top five [on] defense and top 10 [on] offense," Weltman said after the series loss. "I think we saw some of what we had hoped to see [against Detroit]. So I don't want to tear this thing down and dismantle it because of the way it ended."

For the season, Suggs, Bane, Franz Wagner, Banchero and Carter went 10-7 when all five started and were plus-11.1 points per 100 possessions. Prior to Game 7, they were on the court together for 25% of Orlando's total possessions and were plus-16.5 points per 100 possessions in the series, per Cleaning the Glass.

Extension candidate to watch:

Will Black become the next Magic player to sign a rookie extension? In three straight offseasons, Orlando has extended Cole Anthony, Suggs, Wagner and Banchero. If not for injuring his back in early March, Black would have been a candidate for 2026 Most Improved Player. His scoring increased from 9.4 to 15.3 points per game, and he shot a career-high 44.7% from the field. Defensively, Black had 25 games with multiple steals.

Other extension-eligible players:

Desmond Bane (two years, $119.9 million; can sign as of July 8)

Goga Bitadze (four years, $92.8 million; day after NBA Finals)

Team needs:

Shooting off the bench, an athletic big who can rebound and a reserve playmaking guard. The Magic reserves ranked 26th in 3-point percentage this season.

Future draft assets:

Because of the Bane trade with Memphis, the Magic do not have control of their own first-round pick until 2031. They have five firsts in the next seven years, but only one is tradeable (2032 or 2033). Orlando has six second-rounders available.

Future first-rounders owed by the Magic:

2028: unprotected to Portland

2029: Memphis can swap if 3-30

2030: unprotected to Memphis

Boston Celtics

2025-26 record: 56-26

Draft picks in June: No. 27, No. 40 (via MIL)

Free agents:

Nikola Vucevic (unrestricted, Bird)

Neemias Queta ($2.7 million, team option)

Amari Williams ($2.2 million, team option)

Jordan Walsh ($2.4 million, team option)

Ron Harper Jr. ($2.5 million, team option)

Max Shulga ($2.2 million, team option)

John Tonje (restricted, non-Bird)

Dalano Banton ($2.8 million, team option)

State of the roster:

A year ago, Boston entered an offseason of uncertainty.

Not only did the Celtics lose Jayson Tatum to a torn Achilles in the second round, but their payroll for 2025-26 was approaching an NBA-record $540 million. For a second straight season, Boston was projected to be over the second apron.

The Celtics chose to slash payroll but with the goal of remaining competitive, centered around Jaylen Brown, Derrick White and Payton Pritchard. Gone were veterans Jrue Holiday, Kristaps Porzingis, Al Horford and Luke Kornet. They would eventually make four more trade trades at the deadline and finish below the luxury tax.

The Celtics saved $350 million and finished the regular season with 56 wins, just five less than last season. (Per DraftKings, Boston had the conference's eighth-highest preseason wins total at 40.5.)

Despite finishing second in the East and defying many "gap year" designations, the Celtics blew a 3-1 series lead for the first time in franchise history. Three of the four losses were at home.

Next is evaluating a roster that fell short. Boston has 14 players under contract for next season, including Tatum, Brown, Pritchard and White. Vucevic is the team's lone free agent with no player or team option next season. The Celtics will also add a first-round pick in the late 20s.

But unlike a 2025 offseason defined by cost cutting, Boston is well-positioned financially this summer and into the future.

Offseason finances:

Boston will enter the offseason nearly $12 million below the luxury tax. Six of the players (Banton, Queta, Harper, Walsh, Williams, Shulga) have a team option. Boston has until June 29 to exercise each option. The Celtics are also $21 million below the first apron and $34 million under the second. Boston has five trade exceptions, including one for $27.7 million. The Celtics are hard capped at the first apron if any of the exceptions are used. They are also hard capped at the first apron if $6.1 million or more of their non-taxpayer midlevel exception is used.

Top front office priority:

The frontcourt was supposed to be Boston's weak point after losing Horford, Kornet, Porzingis and missing Tatum for an extended period. The void left Boston taking a center-by-committee approach with Queta, Vucevic and Luka Garza.

Queta started a career-high 75 games averaging 10.2 points and 8.4 rebounds with a team-best 17 double-doubles. The Celtics were 12.7 points per 100 possessions better when he was on the court.

Boston has two options for Queta's next contract.

Exercise the $2.7 million team option and negotiate an extension for up to four years and $92.8 million. Because the first year would not start until 2027-28, Boston would remain nearly $11 million below the luxury tax.

Decline the option and negotiate a new salary for 2026-27. Queta has Bird rights that allow Boston to exceed the salary cap to re-sign him. The Celtics can sign Queta for up to five seasons but would lose financial flexibility.

Since joining via trade in February, Vucevic came off the bench for only the second time since 2016-17. He averaged the second fewest minutes (21.1) and points (9.7) in his career. If Queta is rewarded a new contract, Boston will likely enter the luxury tax if Vucevic is re-signed.

Extension candidate to watch:

Pritchard's $7.8 million salary next season is one of the best bargains in the NBA. In 79 games (50 starts) Pritchard averaged 17.0 points and 5.2 assists. Starting Oct. 1, he can sign a three-year, $67.1 million extension with the first year beginning in 2028-29.

Other extension-eligible players:

Vucevic (three years, $82 million; can sign through June 30)

Walsh (four years, $86.9 million; through June 30 -- or four years, $92.8 million if team option is exercised)

Brown (two years, $141.9 million, as of July 26)

Team needs:

Frontcourt and playmaking depth, plus shooting development from former draft picks Hugo Gonzalez, Baylor Scheierman and Walsh.

Future draft assets:

The Celtics have six first-round picks in the next seven years, three (2027, 2031 and 2033) that can be traded. Boston also has four second-rounders available.

Future first-rounders owed by Celtics:

2028: San Antonio can swap (top-1 protected)

2029: To Portland or Washington

2032: Frozen

Houston Rockets

2025-26 record: 52-30

Draft picks in June: No. 39 (via MEM), No. 53

Free agents:

Fred VanVleet ($25 million, player option)

Tari Eason (restricted, Bird)

Jeff Green (unrestricted, Bird)

Aaron Holiday (unrestricted, Bird)

Josh Okogie (unrestricted, non-Bird)

Jae'Sean Tate (unrestricted, Bird)

Isaiah Crawford (restricted, non-Bird)

JD Davison ($2.6 million, player option)

State of the roster:

After losing in seven games to Golden State in last year's first round, Houston made a series of moves that were supposed to expedite its rebuild that started in 2020.

Out went former lottery pick Jalen Green, veteran Dillon Brooks and draft capital. In came former MVP Kevin Durant and veterans Dorian Finney-Smith, Okogie and Clint Capela. The Rockets also extended Steven Adams and re-signed VanVleet, Holiday, Green and Tate.

"I just think we're not a developmental team anymore," Rockets general manager Rafael Stone told the Houston Chronicle last summer. "Our goal is definitely to win a championship."

But VanVleet tore an ACL before the season. Adams had season-ending ankle surgery in January. Finney-Smith and Capela were not part of the rotation. Meanwhile, Durant missed only four games during the regular season but played one game in the first round. (With Durant out, Houston in the series started the second-youngest lineup in NBA history: Reed Sheppard, Amen Thompson, Eason, Jabari Smith Jr. and Alperen Sengun.)

Now, the Rockets enter the offseason with more roster questions. Houston doesn't have a 2026 first-round pick but has 10 players under contract for next season, including the starting five who finished the season. The team should also get a boost with the return of VanVleet, who has a $25 million player option for 2026-27. (He has until June 29 to opt in to his contract.)

There are also decisions on former first-round picks Eason and Thompson. Eason is a restricted free agent and Thompson is rookie-extension eligible.

And finally, what did the Rockets learn about their roster in the postseason games won without Durant?

Before game six, the lineup of Sheppard, Thompson, Eason, Smith and Sengun was plus-18.6 points per 100 possessions per Cleaning the Glass.

Durant is entering year one of a two-year $90 million extension that he signed last offseason.

Offseason finances:

Extensions for Durant and Smith will leave Houston with $185 million in salary on the roster next season. The Rockets are projected to be $15 million below the tax and $24 million below the first apron. The availability of their $15 million non-tax midlevel exception is dependent on Eason's restricted free agency.

Top front office priority:

It starts with evaluating whether Ime Udoka is the right coach for this roster. Houston won 52 games for a second straight campaign but went 22-23 in clutch games this season and was ousted by an undermanned Lakers team.

The argument for Udoka is how Houston dealt with adversity after blowing a late lead in Game 3 and putting themselves in a 3-0 hole.

Without Durant, Houston won two games with the same young lineup that started in Game 3.

"It's just showing growth in certain moments and progress in certain moments," Udoka said after Game 5. "And I think we did that tonight."

Next is to evaluate whether a healthy VanVleet can 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.

And, finally, what is the price point on Eason's next contract? He should get tendered a one-year, $8 million qualifying offer by June 29, which will then allow Houston to match any offer sheet this summer.

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 saw his averages drop to 9.2 points per game, 38% shooting and 26% on 3s.

Extension candidate to watch:

Thompson, the only Rocket eligible this offseason, can sign a five-year deal up until the day before the regular season. 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 assists per game. (For the season, 70% of his points were scored in the paint.) Defensively, opponents shot 42.8% when Thompson was the closest defender, per GeniusIQ. That ranked 15th among 188 players who defended at least 500 attempts in the regular season.

Team needs:

A healthy VanVleet is a starting point, but other needs include shooting development from Sheppard, Thompson and Sengun. The Rockets could also use a 3-and-D wing -- unless Finney-Smith can fill that role -- and a reserve point guard who can facilitate and play off the ball. Houston has five open roster spots.

Future draft assets:

The Rockets have their own first-round pick in the next seven years (starting in 2027) and can trade up to four. They have six second-rounders available.

Future first-rounders owed to Rockets:

2027: swap rights with Brooklyn

2027: unprotected (via Phoenix)

2029: two most favorable between their own, Dallas and Phoenix

Denver Nuggets

2025-26 record: 54-28

Draft picks in June: No. 26, No. 49 (via ATL)

Free agents:

Peyton Watson (restricted, Bird)

Bruce Brown (unrestricted, non-Bird)

Tim Hardaway Jr. (unrestricted, non-Bird)

Jalen Pickett ($2.4 million, team option)

Spencer Jones (restricted, early Bird)

Tyus Jones (unrestricted, non-Bird)

David Roddy (restricted, non-Bird)

Curtis Jones (restricted, non-Bird)

State of the roster:

Last offseason, the Nuggets traded third-leading scorer Michael Porter Jr. and their last tradeable first-round pick (in 2032) to the Nets for Cameron Johnson.

The logic was sound: improve the bench without going over the first apron or hampering their financial flexibility. Denver's offseason also featured trading for Jonas Valanciunas, signing veterans Bruce Brown and Tim Hardaway Jr. and extending starter Christian Braun's contract.

The moves helped the Nuggets secure the league's top offense and win four more games than last season (and one more than their 2022-23 championship team). Denver averaged 123.3 points per road game, second most in league history.

That regular-season success did not carry over. The Nuggets lost every road game to the Minnesota Timberwolves while averaging less than 97 points. (Denver is 2-8 in its past 10 road playoff games.)

And the Nuggets' offseason additions had little impact. In the first four games, Valanciunas was a DNP, and Johnson (22.2%) and Hardaway (33.3%) struggled from 3-point range.

Denver enters the offseason with more roster decisions. Though Nikola Jokic, Jamal Murray and the other starters are under contract, Denver is pressed financially to retain Watson, Hardaway and Brown in free agency. Including its late first-round pick in June, Denver is at the second apron.

Offseason finances:

All eyes are on the Nuggets' finances, as the franchise enters the offseason $18 million over the luxury tax and over both aprons. Denver has some financial flexibility because of Valanciunas' partially guaranteed contract. If the veteran center is waived by July 8, Denver is responsible for $2 million of his $10 million salary. The Nuggets could also stretch the protected salary over three seasons.

Top front office priority:

Besides a new contract for Jokic, Denver's focus should be on Watson's restricted free agency.

"From what I understand, it was just a financial business decision [for the Nuggets]," Watson told the Denver Post in October. "With the new CBA and the second apron ... they wanted to stay out of that. As a business, you've gotta operate [based on] what's best for your business. And when it comes time for me to make my decision next summer, I've gotta operate as a business myself."

What is best for Watson is taking advantage of a career season with the Nuggets.

Before injuring his right hamstring Feb. 4, Watson was averaging 14.9 points 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 aggravated his injury April 1 and did not play in the first round.

Because Watson is a restricted free agent, the Nuggets can match any offer sheet. But unless Denver looks to trade Johnson's expiring $23 million contract, the franchise appears headed over the second apron if Watson returns.

The futures 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 and hit 205 3s, the sixth most by a reserve in the 3-point era.

Jones, who failed to reach a long-term contract during the season, started a career-high 37 games. Jones will become a restricted free agent if Denver tenders the forward a one-year, $2.7 million qualifying offer. Because he has early Bird rights, Denver can sign Jones to a contract up to $15 million but for a minimum of two seasons (not including an option).

Extension candidate to watch:

Jokic took a business-like approach on tabling extension talks last offseason.

"I mean, I don't think about it," Jokic said at Nuggets media day in September. "I think those contract extensions come as a reward, as something that is natural to the sport. Especially in today's NBA -- how you see how the salary cap is growing and everything."

Because Jokic had two years remaining on his contract heading into 2025-26, 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.

Other extension-eligible players:

Valanciunas (four years, $92.8 million, can sign after NBA Finals)

Johnson (four years, $144.7 million, after NBA Finals)

Zeke Nnaji (four years, $92.8 million, as of Oct. 1)

Julian Strawther (rookie scale)

Pickett (four years, $87 million, through June 30)

Team needs:

Depth. Denver will need to replace Hardaway's outside shooting and Brown's versatility if both sign elsewhere this summer. The Nuggets also need a reserve point guard, a rim-protecting reserve big and continued development of former draft picks Strawther and DaRon Holmes II.

Future draft assets:

Recent trades have left Denver with no first-round picks available to trade. The Nuggets are allowed to swap picks in 2031 and 2033, and they have one second-round pick available.

Future first-rounders owed by Nuggets:

2027: top-5 protected to Oklahoma City

2029: top-5 protected to Oklahoma City

2032: unprotected to Brooklyn

Atlanta Hawks

2025-26 record: 46-36

Draft picks in June: No. 8 (via NO), No. 23 (via CLE), No. 57 (via BOS)

Free agents:

Gabe Vincent (unrestricted, Bird)

CJ McCollum (unrestricted, Bird)

Jonathan Kuminga (team option, Bird)

Jock Landale (unrestricted, non-Bird)

Mouhamed Gueye (team option, Bird)

Tony Bradley (unrestricted, non-Bird)

Keaton Wallace (restricted, early Bird)

Christian Koloko (restricted, non-Bird)

State of the roster:

The Hawks have the roster resources to build off their best regular season since 2015-16.

The January trade that sent Trae