The Philadelphia 76ers are entering a critical offseason in which they will try to thread the needle, retooling their roster in free agency and possibly via trade around Joel Embiid and Tyrese Maxey.

They are expected to keep the first-time All-Star, Maxey, on hold for a new long-term contract in restricted free agency while they sort out their next big acquisition.

The Sixers might need to wait for what could be an ideal trade target, though.

“I’ll tell you this, knowing Daryl Morey, he’ll call about [Kevin] Durant,” ESPN NBA insider Zach Lowe said on the “The Lowe Post” podcast on May 2. “Vultures’ll circle Phoenix. He’ll be a vulture.”

Durant and the Suns suffered a first-round sweep in the playoffs by the Minnesota Timberwolves, casting doubt about their long-term outlook.

Phoenix has limited options to upgrade its roster.

They dished out their war chest of draft capital in trades for Durant and Bradley Beal, and the new rules in the CBA severely restrict them from using methods previously common for luxury tax teams.

The Suns cannot aggregate outgoing contracts in a trade and cannot bring back more money than they send out, among other regulations.

This could be the opening for the Sixers to step in with a trade offer, just not this offseason.

Proposed In-Season Sixers Trade Would Land Suns’ Kevin Durant

Unless the Sixers want to renounce most if not all of their free agents to absorb Durant into cap space, this deal will have to wait. Durant is a 14-time All-Star and was the MVP in 2013-14. He is going into Year 3 of a four-year, $194.2 million contract.

He will count for $49.8 million against the salary cap.

Philly has just four players – Embiid and backup center Paul Reed as well as reserves Jeff Dowtin and Ricky Council IV – on the books for next season. They have a slew of cap holds for players that could be worked into a package to entice the Suns.

Sixers get:

– Kevin Durant

Suns get:

– Tobias Harris
– Kyle Lowry
– 2024 first-round pick
– 2026 first-round pick

Harris’ five-year, $180 million contract has been an albatross for the Sixers. But his $45.8 million cap hold suggests he could be an ideal trade candidate in a package like this.

He was a non-factor in the Sixers’ Game 6 loss to the New York Knicks. Harris averaged 9.0 points, 7.2 rebounds, and 1.5 assists in the series. But he had a 17.2/6.5/3.1 line in the regular season.

Harris’ campaign was a bounceback after his 14.7/5.7/2.2 line in 2022-23.

Adding Lowry ($3.3 million cap hold) would give the Suns a legitimate point guard with some veteran savvy and defensive chops.

The Sixers would have to agree to new deals with both players before free agency to make this work since rules under the league’s CBA also prevent the Suns from acquiring any player in a sign-and-trade as a second-apron luxury tax team.

That means they’d have to wait until late December to trade Harris and Lowry as in this scenario.

Both players would be on veteran extensions that make them ineligible to be traded until six months after they ink the deal. By then both teams could very likely have made other plans.

Suns Not Looking to Blow it Up

Financially, this deal would make sense if the Suns were looking to get out from under the thumb of the CBA. But owner Matt Ishbia indicated that is not the case, indicating a willingness to run it back next season with the same group.

Morey, a notoriously shrewd negotiator, could have to appeal directly to Ishbia to get anything done.

That is why the Sixers’ draft capital is crucial in the trade scenario above.

This trade would be a far easier sell for the Sixers than the Suns. Harris and Lowry don’t equal the value of Durant on the court. But they would balance out the Suns’ roster while giving them draft capital to make other moves.