The upcoming NBA offseason is destined to be a summer filled with trades that’ll shift who the contenders will be in the future.

That’s thanks to the league’s dreaded second apron, a set of CBA rules that governs team spending and contract structure. The set of rules came into effect for the first time in the 2024 offseason, when the cap-strapped Minnesota Timberwolves dealt Karl-Anthony Towns to the Knicks in exchange for Julius Randle and Donte DiVincenzo.

Moves like that should be expected this upcoming summer.

“I think this offseason might be the craziest ever,” ESPN insider Shams Charania said in a recent appearance on the Pat McAfee show. “Because I think what you have right now is — the parity of the league, it’s so thin right now. As far as the line of, you could win a championship, or you might be falling into the lottery.”

The second apron limit, the NBA’s intense penalty threshold for offending franchises, is set at $207,825,000. As it stands, three teams are offenders who exceed that salary cap limit: the Cleveland Cavaliers ($212,950,922), Phoenix Suns ($219,233,471) and Boston Celtics ($227,784,873).

And the penalties for exceeding that $207,825,000 threshold are harsh:

Teams don’t have access to the taxpayer midlevel exception
Teams can’t use trade exceptions created when combining the salaries of multiple players
Teams can’t use trade exceptions from any prior year
Teams lose the ability to trade first-round picks that are seven years in the future
Upcoming first-round draft picks are automatically moved to the end of the first round if teams remain in second apron for any three years in a five-year period

There’s also the first apron, which is the first threshold that punishes offenders with lighter penalties than the second apron. The salary limit for the first apron is set at $195,946,000 and three teams are currently offenders: The Orlando Magic ($199,367,531), New York Knicks ($199,779,184) and Denver Nuggets ($200,680,856).

First apron teams are subject to these penalties:

Teams can only acquire sign-and-trade players if they move them below the apron
Team who execute a trade must match salaries within 110% of the outgoing obligation
Teams can’t sign any players waived during the regular season if their salary is greater than the midlevel exception

The restrictions all but guarantee a deal to send star Kevin Durant, who is owed $51.2 million for the 2025-26 season, out of Phoenix. The franchise would likely entertain shopping Bradley Beal’s contract — $53.7 million for next season — but the former Wizard holds a no-trade clause.

Durant and the Spurs reportedly were linked at the trade deadline and a potential offseason deal could still be on the table. The Houston Rockets have also been reportedly linked to Durants in trade rumors.

Then there’s the Celtics, a franchise with a championship window in question due to looming offseason deals and Jayson Tatum’s Achilles injury suffered in Game 4 of the semifinals series against the Knicks.

With Tatum sidelined for the foreseeable future, the front office is more inclined to offload salary while without its No. 1 superstar’s services. The Clippers, who were outbid by the Celtics for Jrue Holiday back in 2023, are reportedly back in the running for the Los Angeles native this offseason. Offloading Kristaps Porzingis’ $30 million expiring contract to another contender is an option for the Celtics as well.

“We’ll never gonna have the exact same team again,” Derrick White said moments after the Knicks eliminated the Celtics from this year’s postseason.

The Cavaliers, who suffered three straight early postseason exits after finishing as a top-four seed — No. 1 seed in 2024-25 season — in as many seasons are expected to be busy as well.

The Cleveland front office is now faced with questions: is a double big lineup featuring no floor spacing — Jarrett Allen and Evan Mobley — the way to go? Is it time to finally part ways with Darius Garland after some years of rumors? And can you win a ring with Donovan Mitchell as your No. 1 option?

Those are questions that’ll surely be answered this upcoming summer in an offseason expected to be keep the NBA world buzzing.