When the NBA signed off on the collective bargaining agreement with the NBPA last year, the new system gave teams a grace period of roughly a year to get its books in order before the harsher penalties for heavy spenders took hold.

The Phoenix Suns scoffed at those guidelines and went all-in to add Bradley Beal, Jusuf Nurkić, Grayson Allen and Royce O'Neale to its payroll—already heavy with almost $84 million due for just Kevin Durant and Devin Booker (climbing to over $100 million for 2024-25).

As the first franchise knocked out of the 2024 playoffs, the Suns may be stuck with marginal improvement options. The "TL;DR" is that Phoenix can only sign new players to minimum contracts, pay a ton of tax to keep O'Neale and hope a Nassir Little trade can yield a rotation player earning no more than $6.75 million.

That, or the Suns may need to trade away one of their top players for depth.

What Went Wrong

One unfortunate constant in the NBA is that players get hurt throughout the season. Top-heavy rosters like the Suns' are more susceptible to falling off without the requisite depth to thrive despite injuries.

Beal played in 53 games, while Nurkić led the team with 76 of 82. Allen suffered a poorly timed ankle injury that sidelined him for most of the sweep by the Minnesota Timberwolves.

The Suns slotting as the No. 6 seed after a 49-win season was relatively disappointing for a franchise paying almost $260 million in salaries and taxes. The pieces didn't quite fit together (too many scorers, insufficient depth, no real point guard, limited size, etc.).

But do the Suns have the means to fix these issues?

Coaching Change a Short-Term Fix

Usually, the head coach takes the blame instead of the front office looking in the mirror. And in this case, Frank Vogel may take that blame.

The book on Vogel in NBA circles is that he can take a strong group of offensive players and coach them up defensively, but he's not an imaginative strategist on offense. He may not be the best fit for a team that lacks a primary offensive creator.

But Vogel isn't why the Suns lost. The team may replace him, though that probably doesn't solve the core issues.

Minimal Spending Power

The Suns don't have much recourse this summer. The NBA projects a salary cap of $141 million for 2024-25, a luxury-tax line at $171.3 million, the first apron at $178.7 million and the second at $189.5 million.

Depending on player options (Drew Eubanks, Eric Gordon, Damion Lee and Josh Okogie can all choose to stay another year for minimum dollars)—before re-signing O'Neale—the Suns' payroll could exceed $213 million with about $145 million in tax.

At that salary level, Phoenix faces the following restrictions:

• Can bring back an equal or lower salary for any player the Suns send out in trade, but not a dollar more
• No aggregation in trade (combining the salaries of more than one player for a more expensive return)
• Loss of pre-existing trade exceptions (the largest was $6.5 million from the Cameron Payne trade to the San Antonio Spurs)
  
• Cannot send or receive any cash in trade
• Cannot send or receive a player via sign-and-trade
• No mid-level or bi-annual exception
• Sign buyout players during the season who had earned more than about $12.9 million
• The 2032 first-round pick will be frozen (can't be traded, dropped to the end of the round)

What the Suns can do:

• Re-sign its own free agents with rights, notably O'Neale (full rights) and Saben Lee (Early Bird); those with non-Bird rights include Bol Bol, Thaddeus Young, Isaiah Thomas, Ishmail Wainright and Udoka Azubuike
• Sign players to minimum contracts
• Sign two-way contracts
• Trade individual players for equal or lower value without aggregation (possibly generating new, usable trade exceptions)

It's not a great situation, but the Suns went into last offseason with open eyes. The gamble that this group of players was a championship contender hasn't aged well.

Minimal Draft Assets

Per the NBA's Stepien Rule, teams must have a first-round pick in every other future draft. The Suns have No. 22 in June. Once used, the rights to the player selected can be traded. It's not uncommon for a team to draft on behalf of another franchise as part of a pre-arranged trade.

After the draft, Phoenix can also trade its 2031 first. The Suns still owe three to the Brooklyn Nets for Durant (2025, 2027 and 2029). Phoenix also gave swap rights to the Washington Wizards and Memphis Grizzlies for 2026, 2028 and 2030.

Finally, the Suns only have two second-rounders to trade (2028 from the Boston Celtics, top-45 protected, and their own in 2031).

That totals four picks, including the firsts (No. 22 and 2031) .

What's Next?

Beyond deciding Vogel's fate (possibly hiring a replacement), the Suns can't afford to let O'Neale go in free agency. After earning $9.5 million, he may seek a price near the $12.9 million non-taxpayer mid-level exception. The Suns will undoubtedly try to negotiate him down, as that price would balloon the tax bill to nearly $207 million (roughly $65 million).

The most Phoenix can give Bol is a 120 percent raise above next season's five-year minimum at about $2.7 million. He's inconsistent but may have shown enough to inspire another franchise to offer more than the Suns can meet.

If a small trade is the answer, Little (owed $21.8 million total over three years) may be most expendable. However, with the restrictive rules, the player(s) returning can't earn more than $6.75 million.

Any others, like David Roddy ($2.8 million next season, team option for 2025-26 at $4.8 million with an October 31 deadline) and those with player options ($2.7-$3.4 million), won't do much in trade for the Suns at near-minimum salaries.

Then, it's hope that bargain-bin free agents can be had at the minimum.

Trade a 'Star?'

Absent a solution above, Phoenix might need to consider trading one of Durant, Beal or Booker. Because of his recent extension, Allen can't be dealt until right before next season (October 16). Nurkić represents the little size the Suns do have on the roster.

Beal still has the no-trade clause that came with him from the Wizards. At almost 31, he has iffy durability and a high salary that should make it difficult for the Suns to move him.

Booker, though expensive, would have a market. He'll be 28 in October and remains among the league's top scorers, but what kind of future are the Suns' looking for, given Durant and Beal's age?

Durant (36 before next season) might have a few suitors for the $106 million left on his deal. The Philadelphia 76ers could pivot to him with its significant cap space and possibly no one of note to spend it on—assuming Paul George re-signs with the LA Clippers.

The Sixers don't have much to offer to help the Suns directly, but a multi-team trade could reroute talent and depth to Phoenix.

The combination of Booker and Beal represents a significant miscalculation, given they'll earn a combined $99.6 million next season at the same position.

It is daunting to imagine how the Suns incentivize a team to take Beal off their books. Given the recent result, Phoenix may have no choice but to keep its three stars (and top two role players) together and hope for a better result next year.

Email Eric Pincus at eric.pincus@gmail.com and follow him on X/Twitter @EricPincus.