I also couldn't agree more with @zachlowenba.bsky.social: it would be very fun to negotiate new money for DFS:

- decline $15.4M PO
- With 140% rule on extensions, Y1 of new deal could start at $20.9M
- full deal with 8% raises ($1.672M) looks like:
- 5 yrs, $121.184M (life-changing money)

Don’t forget backdrop: Luka becomes eligible this summer for a 5-year, $345M extension starting in 2026 💰

Trade saves Lakers future luxury tax and creates distance from dreaded 2nd Apron (proj. $207.8M).

See also @SamQuinnCBS "What's next for Lakers?" www.cbssports.com/nba/news/wha...

The question for the Lakers isn’t can Reaves be your third guy — it’s should he be, if their cap sheet is built around Luka and LeBron.

This trade gives them optionality, size, and financial breathing room without giving up draft capital. That’s rare.

Should either side say no?

Biggest issue in L.A.? Too small on the perimeter and no size behind LeBron & Luka. A Reaves–Luka–LeBron trio might score, but they'll bleed points unless they significantly invest in the frontcourt.

Alternatively, Vanderbilt is a valuable switch defender off the bench in ATL.

The Lakers lose best player in the deal (Reaves) but:

✅ About $20M distance from 2nd Apron
✅ Keep draft picks
✅ Two complementary pieces for LeBron + Luka:

— Okongwu: athletic rim protector (post-ASB: 15.6 points & 10.6 rebounds)

— Kobe Bufkin: cost-controlled combo guard

For the Hawks, this trade unlocks a potentially dominant offensive core:

🧠 Trae Young
🎯 Austin Reaves
🚀 Jalen Johnson

Atlanta can replace Clint/Onyeka at center with the Mid Level Exception salary slot ($14.1M). Cap flexibility remains (they are about $35M under 1st Apron).

Other negotiation topics include trade and likely bonuses; as well as any options or non-guarantees or injury language.

Notably, any added a contract value, even if not guaranteed, must count against the "apron" (as distinct from the "cap") as aprons have hard cap implications.

Kyrie's representation will fight the initial gap of $232M and $313M. Alternatively, relative to the Y1 salary, Dallas could add 15% annual unlikely bonuses which raise the overall contract value to $256M ($6M per year).

Therefore, I'd expect Dallas to start Kyrie negotiations closer to $40M in Y1, arguing that the Mavericks must look to avoid the First Apron:

Year 1: $40,000,000
Year 2: $43,200,000
Year 3: $46,400,000
Year 4: $49,600,000
Year 5: $52,800,000
Guaranteed Value: $232M

Dallas' first rounder is projected to be No. 11, a lot higher (and thus a lot more expensive) than when they were projected as a playoff team.

For example, No. 22 pick will have Y1 salary of $3.37M.

Now, if they land No. 11 pick, salary is $6.86M.

Pushes them closer to aprons.

The key with calculating Kyrie's maximum extension is, relative to his Y1 max, multiplying by 8 percent raises [54.1 x 1.08].

Year 1: $54,126,380
Year 2: $58,456,490
Year 3: $62,786,601
Year 4: $67,116,711
Year 5: $71,446,822 (2029-30)

✅ Total Contract Value: $313,933,004

Kyrie Irving could become a free agent in July with his player option worth nearly $44M. But he is also recovering from an ACL tear.

Alternatively, declining the option sets himself up for one last big payday — he's eligible for a 5-year, $313 million extension this offseason.

Nothing matters more for the Mavericks this summer than the Kyrie Irving question:

Will Kyrie opt in and rehab on Dallas’ $43.96M dime?

Or will he negotiate a Draymond or Rudy Gobert type “win-win” contract extension: taking less up front to stretch more money over years?