Over the Apron

What the league actually did

Sep 4
SACBen Simmons signs with Sacramento KingsSep 4LegalSAC +1 winsRuling
Real moves
Filed Sep 4
SAC

Ben Simmons signs with Sacramento Kings

1 year · $3.5M · $2.4M in 2026-27

Legal signing
SACSacramento Kingssigns
Ben Simmons1 yr · $3.5M · $2.4M year one
Why it works
  • ✓SAC can pay $2.4M in year one — Minimum
  • ✓SAC moves from $192.7M (over cap) to $195.2M (over cap)
  • ✓Fits under the $209.0M hard cap from Precious Achiuwa’s non-taxpayer mid-level with $13.8M to spare
What it does to our win estimate
SAC18→19+1
Ruled by the same engine the trade machine uses.Sacramento Kings’ sheet →
MINJonathan Kuminga signs with Minnesota TimberwolvesSep 3LegalMIN -2 winsRuling
Real moves
Filed Sep 3
MIN

Jonathan Kuminga signs with Minnesota Timberwolves

2 years · $12.4M · $6.1M in 2026-27

Legal signing
MINMinnesota Timberwolvessigns
Jonathan Kuminga2 yr · $12.4M · $6.1M year one
Why it works
  • ✓MIN can pay $6.1M in year one — Taxpayer MLE
  • ✓MIN moves from $209.0M (taxpayer) to $215.0M (first apron)
  • ✓Fits under the $221.7M hard cap from Jonathan Kuminga taxpayer MLE signing with $6.7M to spare
What it turns on
  • ▸Minnesota Timberwolves are over the first apron — trades match dollar-for-dollar with no $250k cushion, and the taxpayer mid-level is the only one left.
What it does to our win estimate
MIN46→44-2
Ruled by the same engine the trade machine uses.Minnesota Timberwolves’ sheet →
HOUAmen Thompson extends with Houston RocketsSep 3LegalRuling
Real moves
Filed Sep 3
HOU

Amen Thompson extends with Houston Rockets

5 years · $208.0M · $35.9M in 2027-28

Legal extension
HOUHouston Rocketsextends
Amen Thompson5 yr · $208.0M · $35.9M from 2027-28
Why it works
  • ✓5 new seasons from 2027-28: $35.9M in year one, $208.0M in all. Nothing moves on the 2026-27 sheet — he is still on $12.3M this season.
  • ✓5 seasons is inside the rookie-scale extension limit (five, with the fifth as a designated player, Art. VII §7(a)(2)).
  • ✓$35.9M in 2027-28 is under the 25% maximum for a player off his rookie scale — $44.1M on a 2027-28 cap projected at $176.5M (7% a year from $165.0M).
What it turns on
  • ▸Until the extension takes effect, a team acquiring him counts $36.7M for matching — the average of this season and the new years (the poison pill, Art. VII §8(g)) — while Houston Rockets send out $12.3M.
Ruled by the same engine the trade machine uses.Houston Rockets’ sheet →
Over the Apron — NBA Offseason, Simplified