Copy of NBA offseason guides: Draft, free agency, trade ta... (opens original article in a new tab)

The NBA offseason has begun for 28 teams, with the Oklahoma City Thunder facing financial challenges due to being over the salary cap's second apron, while the Cleveland Cavaliers have the highest payroll in franchise history and face decisions about their roster and future draft assets.

• Oklahoma City Thunder is $59 million over the luxury tax and has two first-round picks in the 2026 draft.
• Cleveland Cavaliers have a $281 million payroll, the highest in franchise history, and their 2033 first-round pick is frozen.
• Thunder must decide on team options for players like Luguentz Dort and Isaiah Hartenstein, and manage future draft assets.
• Cavaliers face questions about roster changes after a conference finals sweep and have a player option for James Harden.