Overview

• The Suns are pushing to trade Durant’s $54.7 million expiring contract before July 6 to trigger his eligibility for a two-year extension worth up to $122 million.
• Durant has communicated a willingness to commit long-term to the Miami Heat, San Antonio Spurs or Houston Rockets, according to ESPN reports.
• Phoenix is prepared to consider offers outside Durant’s preferred destinations if they include valuable assets and help reduce luxury-tax burdens, with Grayson Allen and Royce O’Neale among the salary pieces available.
• NBA financial rules, particularly the second luxury-tax apron, and the Brooklyn Nets’ projected $50–65 million cap space make multi-team trade structures more feasible.
• Potential suitors face hurdles—Minnesota won’t part with Jaden McDaniels and Boston lacks tax room under the second apron—heightening reliance on creative deal-making.