There were high expectations on the 2024 NWSL Shield and Championship winning Orlando Pride and when they started the season with a 6-0 win over Chicago, it looked like they would be keeping their momentum into 2025. 

Alas, as the Pride continued their growth, so did rivals Kansas City and Washington, and mid-season when Barbra Banda suffered a season-ending injury, the team had to figure out tactically what they looked like without her in their attack. A reflection of this is after earning 25 points in the front half of the season, Orlando only earned 15 points in the back half ending the season 4th in the table.  

On November 18th, the Pride announced that VP of Soccer Operations & Sporting Director Haley Carter would be stepping down from her role after three seasons leading the Club’s soccer operations to pursue new career opportunities. She was a large part of building the culture of the club (and she is the only VP/GM I’ve ever seen picking up cones during pre-game warmups). 

The Pride have a pretty high number of players signed for 2026 compared to most squads, but previous seasons have shown how effective Orlando is at getting players loaned out in order to continually bring in new players. The real offseason question will be who fills in Haley Carter’s shoes and whether they continue the organization in a similar direction. 

The Positives

The Pride were 3rd in the fewest goals conceded with 27 and 3rd in expected goals against with 29.3. One of the big moves ahead of the 2025 season starting was signing centerback Emily Sams to a 3-year contract extension through 2027. 

The other big addition they made was during the Secondary Transfer Window when the Pride signed Mexican winger Lizbeth Ovalle on a then record-breaking transfer fee from Liga MX Femenil side Tigres UANL through 2027 with a 2028 mutual option. 

The Negatives

In the first 13 games of the season, the Pride had 8 wins and were 2nd in the table, but if the back 13 games are separated into their own table, the Pride were 10th in the table with only 3 wins and scored 7 less goals compared to the front half of the season.  The club did start building momentum in the last few matches of the season, and should be able to build upon that throughout the preseason.

Additionally, the club tied-1st with Chicago on defensive errors leading to goals with six — which would’ve moved them solidly into 2nd in fewest goals conceded if avoided. 

Roster Flexibility 

The Pride have 23 players signed for 2026 — including 2025 season-ending injury Barbra Banda and goalkeeper Kat Asman who is on loan through June 2026 and would be the fourth goalkeeper on the roster. 

Orlando also has only four of their seven international spots expected to be occupied in 2026, one of those being Banda who won’t occupy a spot until she’s back onto the active roster. 

There were ten free agents that were designated in July, and three have been re-signed to new contracts: midfielder Luana (1-year contract + 2027 mutual option), defender Rafaelle Souza (3-year contract through 2028), and goalkeeper Anna Moorhouse (2-year contract through 2027).

Offseason Priorities

Of the seven unsigned free agents, Morgan Gautrat has announced her retirement from the NWSL following her loan to English WSL–side Newcastle United, and the only player who had at least 1000 minutes for the Pride was defender Carson Pickett (also scored 3 goals and earned 2 assists). 

During the offseason, the Pride should continue to build out their attacking threats (there hasn’t been a timeline for Banda’s return to play). They should also acquire some additional depth in the backline as there are only 5 defenders signed for 2026 and Orlando struggled in their centerback depth with Kylie Nadaner being unavailable for the final 9 matches of the season.

UPDATE: WNBA CBA Negotiations Update (12/1/25)

The WNBA and WNBPA have been engaged in labor negotiations since last October, when the players’ association voted to opt out of the Collective Bargaining Agreement (CBA) that was signed in 2020. The deadline for agreeing to a new CBA was October 31, but the league and players’ association agreed just a day before the deadline to a 30-day extension. The current CBA is set to expire on November 30.

Last week, we broke down the main point of contention in negotiations: revenue sharing. But there are other reasons that the WNBPA voted to opt out of the CBA that don’t appear to be as big sticking points, based on their relative absence from reporting on the negotiations.

When the union opted out of the expiring CBA, they outlined a series of key priorities behind their decision, which included (beyond the new economic model of revenue-sharing and increased salaries): minimum professional standards, retirement benefits, and pregnancy and family planning benefits. Additionally, it has been reported that throughout the season, the WNBPA and league have also discussed roster size, health insurance, prioritization, and the number of regular-season games.

Seeing that these topics have been listed as reasons for opting out of the CBA and sources have cited them as topics of CBA discussions, there will likely be associated changes or additions. We don’t know yet specifically what those changes will be, but we can explore the topics in, or their absence from, the expiring CBA and how they are addressed in some comparable leagues that could serve as examples or aspirations.

Minimum Professional Standards

One priority of the WNBPA is implementing “consistent minimum standards that align with other leading professional sports leagues, maintaining professional and safe environments across the league, including practice and game facilities, as well as travel accommodations.”

To start, this could mean official language in the new CBA that requires professionalized standards across all teams for aspects such as appropriate facilities and personnel to support their training. 

The expiring CBA has no provisions regarding the quality or condition of facilities used for practice or games. This has allowed some WNBA franchises to have their players practice in less-than-professional conditions, like the Connecticut Sun in a local rec center.

In terms of team health professionals, each WNBA team is required to have at least one team physician and one full-time athletic trainer. In the NBA, each team must have at least two lead team physicians, one head athletic trainer, one full-time assistant athletic trainer, and one full-time strength and conditioning coach.

The number of games is also tied to professional standards. Throughout 2025, players said that the increased cadence of games was too physically taxing. That season, each team played 44 regular-season games, its most ever, even though the season still spanned from May through October. The addition of more expansion teams means the league will likely continue to add games, while players say it compromises the quality of their performance.

If the season is to continue to expand, players have said that rosters should be bigger so teams don’t have to rely on hardship contracts when there are injuries or international competitions. The current roster size is 11 or 12 players, depending on the salary cap, with no provisions for developmental or practice players who could be called up in the case of injuries. 

In the NBA, each team must have at least 12 and up to 15 players on their active roster. They can have up to three additional players signed to two-way contracts, which see the player split time between the G League and NBA. The WNBA does not have any affiliated development league like the G League.

While there is no comprehensive WNBA injury data made publicly available by the league, tracking by The IX Basketball suggests that injuries are a significant issue in the WNBA that is only growing. Injuries are very individualized, but at the same time, Lucas Schaefer said that lack of rest due to the increasing number of games within the same short season and small rosters giving athletes less time to recover from consistently significant exertion increases the risk of injury.

Travel accommodations are also part of helping players recover and be at their physical best. 

In May 2024, the WNBA instituted a league-wide charter program flying all teams to away games in partnership with Delta Air Lines. Formalizing this leaguewide program has reportedly been discussed and seems likely.

It is worth mentioning prioritization here, which players have strongly advocated against due to the short season and meager pay. Many players sign contracts in the WNBA offseason, in the U.S. and overseas, to earn a better wage and improve as players. Prioritization basically mandates that players prioritize the WNBA over other leagues by reporting to their WNBA teams by a certain date, otherwise face fines or suspension. 

This rule could be removed from the CBA or become essentially irrelevant. Leagues that operate in the U.S. during the WNBA offseason (Athletes Unlimited and Unrivaled) are scheduled specifically not to overlap with the WNBA, but the scheduling of some overseas leagues forces players to choose. Some of those leagues have shifted their dates so they don’t overlap with the WNBA, solving the players’ dilemma. The highest-paying of those leagues changing their dates to accommodate the WNBA or the WNBA paying more than the competition would help the WNBA retain the talent that would otherwise be turned away by prioritization.

Retirement Benefits

Another priority of the WNBPA is expanding retirement benefits “to provide greater financial security and health benefits to the players for their life after basketball.”

The current extent of retirement benefits codified in the WNBA CBA is a 401(k) program that allows players to elect to defer a portion of their base salary within the legal limit set forth by the IRS, with an employer matching contribution of 25%. Additionally, each eligible player each season is provided with an employer contribution determined by their years of WNBA playing service as of the end of that season — 2% of the player’s base salary with two years of service, 3% of the player’s base salary with three years of service, and 4% of the player’s base salary if the player has four or more years of service.

A player is only credited with a year of WNBA playing service if they are on the regular season roster of any WNBA team(s) for 50% or more of the total regular season games of that season. So a player can still get credited with a year of service if they bounce between teams for the season, but short-term hardship contract players or players who are brought in at the end of the season because of salary cap restrictions won’t benefit the same.

Comparatively, the NBA has a comprehensive package to support its players after retirement. The men’s league has a pension plan, provides tuition reimbursement, has a 401(k) with an incredibly generous match, as well as player health and wellness benefits. 

To access the NBA’s benefits, you need to earn at least three years of service, which is determined by being listed on the NBA Active or Inactive list for at least one day during the regular season. The benefits vary based on when players played and how many years of service they have earned.

The NBA pension plan dates back to 1965, following in the footsteps of the MLB and NFL, which implemented theirs in 1947 and 1962, respectively. Like most pension programs, it depends on the player’s years of service, average salary, and the age at which they begin receiving their pension (the earlier you begin receiving payouts, the less they will be). It is generous nonetheless, beginning with a guaranteed $56,988 annually if the player has at least three years of service and begins taking benefits at age 62. The number increases as a player’s years of service increase. For example, if one plays 10 or more seasons, the annual pension jumps over $200,000 annually.

The NBA’s 401(k) program includes salary deferral contributions, employer matching contributions, and after-tax contributions. The salary deferral contributions work the same as the WNBA’s or really any 401(k) program. But the NBA offers one of the best 401(k) matches in professional sports, as they offer up to 140% employee match. So, let’s say a player is making $1 million and contributes a maximum of $23,000 to the plan that season, that contribution is tax-deductible, and then the NBA would contribute $32,200. NBA players then have the option to contribute more to their 401(k) accounts on an after-tax basis to further increase their retirement savings for the future.

NBA retirement benefits don’t end there, as they also have health and wellness benefits. These include a Health Reimbursement Arrangement (HRA Benefit), insurance/retiree medical plan, and tuition reimbursement. Included in the insurance benefits plan are: life insurance, accidental death and dismemberment benefits, disability insurance, medical insurance, dental insurance, vision insurance, and prescription drug insurance. Health insurance benefits continue for life after a player with three years of service or more retires. Players with 10-plus years of service in the NBA receive coverage for their spouse and children, too. The NBA also provides players with at least three years of service (as of the most recent CBA) with tuition reimbursement up to $62,500 each calendar year to aid in career transitions and personal development after retirement.

It is unlikely that the WNBA players would get all of these benefits that have come to fruition in a league with significantly higher salaries after years of campaigning by current and former players. But it does illustrate the gigantic disparity in support for retired players in the WNBA and NBA.

Pregnancy and Family Planning Benefits

The last major priority for the players’ union is “fair and accessible family planning support for all players, including retirement benefits that provide long-term security for their families.”

In the expiring CBA, there is one paragraph about family planning. Teams are required to reimburse any player with eight or more years of service up to $20,000 for costs directly related to adoption, surrogacy, egg freezing, fertility/infertility treatment, if the services are not covered by the health insurance provided by the team (which players do not have a say in). The total reimbursement received by any player during their WNBA career can’t exceed $60,000, nor can the aggregate amount paid by all teams in any season exceed $150,000.

Meanwhile, the newest National Women’s Soccer League CBA ratified in July 2024, featured increased family-building benefits that include financial support for IVF, egg freezing, adoption and surrogacy.

The NWSL offers all players family building support as part of health insurance benefits, offsetting costs of services like In Vitro Fertilization (IVF) and Intrauterine Insemination (IUI) treatment, fertility medication, egg, embryo, and sperm preservation, ovulation tracking, fertility testing, genetic testing and surrogacy. Fertility support is provided by Maven Clinic, which offers family planning resources and access to a network of providers. The NWSL covers the cost of membership if players opt to utilize Maven Clinic’s services. All other costs are managed through the player’s health insurance, and anything not covered by insurance is the responsibility of the player. However, this service is in addition to any “family building benefits” offered by individual teams, and several NWSL clubs have partnerships with local clinics.

In October 2021, Racing Louisville became the first NWSL club to partner with a fertility services provider to provide players with certain complimentary services. The Louisville club signed an agreement with the Kentucky Fertility Institute to offer “complimentary fertility preservation services including egg freezing, embryo freezing and long-term storage,” giving players “the flexibility to start a family with minimal interruption to careers on the pitch, either via surrogacy or personal use upon retirement.”

Now, 11 NWSL teams have announced partnerships with fertility clinics. Bay FC does not currently offer fertility treatments, and the Utah Royals declined to elaborate on what, if anything, it offers. Orlando Pride and Angel City don’t specifically have fertility clinic partnerships but say they have broader sponsorships, Orlando Health and Cedars-Sinai, respectively, through which players can access similar benefits.

The WNBA doesn’t have any individual teams with publicly announced fertility clinic partnerships that provide players with free or discounted services. Shady Grove Fertility, which is partnered with multiple NWSL clubs to provide services, partnered with the New York Liberty in 2023, but only to raise awareness and offer educational resources.

Earlier this year, The Athletic detailed how players have felt that improved fertility treatments offered by teams are life-changing. Though the benefits vary across teams and individual partnerships, players feel that, for the first time, they feel comfortable starting a family because of the CBA.

​​“Having the availability to do IVF with the club and its partners was huge for us,” said San Diego Wave goalkeeper Kailen Sheridan, who recently had a baby with her wife who got pregnant via IVF using Sheridan’s embryos. “If we didn’t have the stability from the CBA and the security it provides, this probably would’ve been something we considered much later. It’s the first time we’ve had real protections where you don’t feel like starting a family means risking your contract, your salary, or your spot on the team.”

Right now, individual partnerships can act as a competitive advantage for NWSL clubs looking to attract players. One of the reasons Sheridan, an Olympic gold medalist, chose to play for San Diego was that the team partnered with a fertility clinic. What doesn’t vary is that all players have access to some family building benefits, regardless of years of service.

The NWSL also has parental leave for any player who becomes a parent during the season, whether by giving birth themself, adopting, their partner giving birth, or otherwise. Players get fully paid parental leave for eight weeks or until their SPA ends, whichever is shorter. 

Both the WNBA and NWSL protect players’ ability to be pregnant and still get paid. The WNBA refers to it as “pregnancy disability benefit,” the NWSL as “pregnancy benefit”. When a player is unable to play as a result of their pregnancy, they still receive the entirety of the base salary that they would’ve under their Standard Player Contract for the duration of their contract. 

The WNBA specifies that they also receive any trade bonus in said contract if they are traded while pregnant. However, they are not eligible for any merit bonuses unless they were available to play in at least one regular-season game during the applicable season. Additionally, if a player’s SPC is terminated while pregnant, they continue to receive medical benefits until the end of the season or three months after birth of the child, whichever comes later, if the applicable insurance policies allow. If insurance can’t be continued and the player chooses to continue coverage through COBRA (a federal law that allows qualified individuals to temporarily continue their employee-sponsored group health insurance), then the WNBA will pay the premiums for coverage for the same duration that would’ve been covered otherwise.

Once players have children, there is varying childcare assistance.

WNBA teams are required to reimburse eligible childcare expenses up to $750 per calendar month during which one or more regular season games are played, up to an annual maximum of $5,000 per year. This is per player with one or more dependent children under the age of 13 who are living with the player either full-time or a significant amount of time (e.g., not solely visitation) during the season.

The NWSL gives players the option to set up a Dependent Care Flexible Spending Account (DCFSA), which is a pre-tax benefit account that can be used to pay for dependent care services like preschool, summer day care, before or after-school programs, and child or adult daycare. In addition, players can either get a $10,000 stipend for childcare expenses or pay out of pocket for someone to travel with the team and help with children under 5, and be paid back by the team. The second option doesn’t cover costs while the player is at home, but DCFSA funds can be used for that.

Now, we wait to see how exactly minimum professional standards, retirement benefits and family-building benefits will be addressed in the new CBA.

Following the roller-coaster of the 2024 season that saw a coaching change, a 6th place finish in the table, and getting knocked out in the quarterfinals, the expectations weren’t high for the Thorns after the pre-season announcement adding three players to the 2025 season-ending injury list (along with Sophia Wilson joining maternity leave). 

Still, the Thorns finished the 2025 season with one more win and three more draws than the 2024 season, ending 3rd in the table and getting knocked out of the semifinals by the Washington Spirit. The Thorns’ injury luck did not seem to turn around throughout the season, ending the season with a combined seven players on season-ending injury and maternity leave. 

The club led the league in points gained from losing position (13), and was 3rd in points dropped from a winning position (4). 

Portland has a solid number of players returning, and with a new training facility being built, and leading the league in average attendance, the Thorns are in a good position to have a strong offseason and continue momentum into 2026. 

The Positives

One of the most impressive parts of the season is that even with all of the injuries (22 players were on the injury report at one time or another), and without Sophia Wilson, the Thorns were able to score only one less goal than 2024. They had the 3rd most goals scored across the league (35) and were 4th in expected goals (40). 

On the defensive side, the Thorns did concede more goals in 2025 than 2024, but were still tied-4th in goals conceded (29), and were 6th in expected goals against (33.9) — always a good sign when you’ve allowed less goals than expected. The squad also only conceded one penalty throughout the regular season, and that single one was saved. 

The Thorns also signed Olivia Moultrie—the team’s 2025 leading goalscorer with 8 goals—to a 4-year contract extension through the 2029 season. Moultrie would’ve been a free agent next offseason. 

The Negatives

With only four wins coming away from Providence Park, the Thorns need more consistency on the road for 2026. After the semifinal loss, captain Sam Coffey said to the media in regards to the next steps for the team: 

“The word that comes to mind is consistency. We are so capable of being electric, especially at home. I think we can be a bit more durable on the road and that showed today in some ways. We have too much talent to not be more consistent with our performances, top to bottom, as an organization.”

After starting pre-season with two ACL tears and another knee injury, the players that Portland kept bringing in to fill in the frontline, in Caiya Hanks and Julie Dufour, both suffered ACL tears on the Providence Park turf. The Thorns finished the season with two goalkeepers on the bench to hit the required minimum gameday roster, but at the secondary transfer window, the club should’ve done more to sign more depth so they didn’t end the season at the league minimum of 22 players on the active roster. 

Roster Flexibility 

The Thorns have 23 players signed through 2026, including four players on the 2025 season-ending injury list. Although hopefully Morgan Weaver and Marie Müller will be back on the active roster for the start of season, Caiya Hanks and Julie Dufour—whose ACL tears were later in the season—will be best case back in the back half of the season. 

For 2026, Portland has seven of their eight international spots occupied (including Dufour and Müller’s which won’t actually be in use until they re-join active roster). 

So far in 2026 free agency, the Thorns have only re-signed one free agent, midfielder Mallie McKenzie to a 1-year contract. 

Offseason Priorities

The biggest offseason priority for the Thorns has to be re-signing Sophia Wilson. The 3x Best XI First Team, 2023 Golden Boot, and 2022 NWSL MVP is electric when she’s on the pitch and not only basically irreplaceable to the Thorns offense, but no team enjoys attempting to defend her. 

The other places that the Thorns need to invest in during the offseason is the centerback position which felt the loss of Becky Sauerbrunn’s retirement, and some depth in the midfield — which is down to only four signed for the upcoming season.

The 2025 NBA offseason and extension periods are behind us. Minus a handful of signings here and there, NBA transactions will stay dormant until trade season opens up in mid-to-late-December. With most of the roster moves behind us for the time being, it’s time to look forward!

The 2026 NBA offseason looks like a bit of a return to form with more teams having flexibility. The 2025 offseason saw the Brooklyn Nets as the only cap space team. The Memphis Grizzlies and Milwaukee Bucks also went the cap-space route, but for direct reasons to renegotiate-and-extend Jaren Jackson Jr. and to sign Myles Turner in free agency, respectively.

After a bit of a worry that the cap might not increase as much as hoped for, the league has already nudged the projection up to a bit. Here are the current projected lines of note for the 2026-27 season:

• Salary Cap: $166 million

• Salary Floor: $149.4 million

• Luxury Tax: $201.7 million

• First Apron: $210.3 million

• Second Apron: $223.1 million

Right now, we project six teams to have a cap space. A handful more could join them, depending on their approach to roster-building throughout this season. But here’s what really matters when it comes to projected 2026 cap space, and it’s twofold:

First, we’re talking significant cap space available this summer. These teams are in range to offer max deals to free agents. That’s huge for potential movement.

Second, and even more crucial, some of the NBA’s glamour teams are on here. Both Los Angeles teams project to have cap space, and when the Clippers and Lakers have space, things tend to happen. The Chicago Bulls are in the mix. Then, you have the rebuilding teams like the Brooklyn Nets, Utah Jazz and Washington Wizards

Now, to be fair, it’s not exactly a marquee free agent class. That’ll more likely come in 2027. But there are a handful of big-name players who could hit free agency next summer. There are also several potential interesting restricted free agents that cap space teams could pursue

And, as always, a weaker free agent class doesn’t mean having spending power is useless. With the Apron Era fully upon us, NBA teams are embracing creativity with their rosters more than ever. Trades will always be a factor, and having cap space makes you a more available trade partner than a team that is over the cap.

With all that said, here’s how things look today for 2026 spending power around the NBA. This will change throughout the season. Teams will make decisions about the future up through the trade deadline. That will create more spending power for some, while using it up for others.

(Note: These projections are made using the noted cap and tax figures above, draft pick cap holds based on ESPN’s BPI projected standings and a projection on all option and guarantee decisions by players and teams. No extensions or trades have been projected. We will call out where those types of situations could impact a team projection.)

Cap Space Teams – 6 Teams

1. Washington Wizards: $80.9 million

2. LA Clippers: $67.6 million

3. Los Angeles Lakers: $55.6 million

4. Utah Jazz: $48.4 million

5. Brooklyn Nets: $44.4 million

6. Chicago Bulls: $35.0 million

This is more like it. A bunch of teams in range of offering max contracts. Some of the NBA’s biggest markets too. This should be fun!

The Wizards approach of taking on money in exchange for draft assets could reduce this figure by a big chunk before the offseason. Washington isn’t quite ready to win just yet. That makes them a more of a trade partner than a free agency spender.

The Clippers set everything up to wipe the books clean either in 2026 or 2027. Given how miserable this season has started for LA, that could happen sooner rather than later. A hard reset is coming either this year or next year. If the Clippers delayed until 2027, they could have a whopping $137 million in cap space. But that would likely mean suffering through consecutive down seasons without control of their own first-round pick. Bet on moves coming this summer.

In order for the Lakers to get here with cap space, they’ll have to cut ties with LeBron James. Or, of course, James could make that decision for Los Angeles by retiring. This would also mean clearing the books of every other free agent, minus Austin Reaves’ cap hold and Marcus Smart opting in. But that doesn’t mean all of the other Lakers would be gone. They’d just take care of them using cap space or the Room Exception. Or, as we’ve seen before, that cap space could be used to get a co-star for Doncic and Reaves.

Utah has been setting up to make a free agency run for a while now. They’re not nearly as bad as the Wizards or Nets, but the Jazz aren’t quite ready to go all in either. This projection includes clearing the books of all free agents, except for Walker Kessler. Given that leaves pretty much Lauri Markkanen and rookie scale guys, Utah should have a lot of spending power.

The Nets are very likely to have significant cap space for a second straight summer. Some of this could go to retaining their own free agents again (Day’Ron Sharpe, Ziaire Williams), but Brooklyn will have lots of room to act as a clearing house for unwanted salaries for tax and apron teams. Just send some draft picks or young talent with those undesirable deals.

Chicago can get to a good chunk of spending power without sacrificing either Coby White or Ayo Dosunumu. This factors in both players’ cap holds staying on the books. It would mean renouncing veterans like Nikola Vucevic, Jevon Carter, Kevin Huerter and Zach Collins, among others. Some of them could return, or the Bulls could pivot towards a big addition to their young core.

Swing Cap Space and Non-Taxpayer Mid-Level Exception Teams – 1 Team

1. Detroit Pistons

The Pistons probably won’t go the cap space route. That would mean clearing the books of a lot of guys who are rotation players. Instead, expect Detroit to stay over the cap, but to still have enough room to use a chunk of the Non-Taxpayer MLE to spend. Life is good for the league’s most pleasant surprise.

Non-Taxpayer Mid-Level Exception Teams – 8 Teams

1. Charlotte Hornets

2. Miami Heat

3. Milwaukee Bucks

4. New Orleans Pelicans

5. Phoenix Suns

6. Portland Trail Blazers

7. Sacramento Kings

8. San Antonio Spurs

As per usual, this group features a mix of title contenders, playoff contenders and rebuilding teams.

You have playoff contenders like Miami, Milwaukee, Phoenix, Portland and San Antonio. They’re in good shape to add a player or two to their rotations, even if they re-sign a few key free agents.

The Hornets and Pelicans are rebuilding. Charlotte might seem a bit surprising to be here, but they’ve got a lot of rookie deals, plus a few extensions on their books. The Pelicans are still carrying a few high-priced veteran salaries. If either of these teams moves off long-term money before the trade deadline, they could be cap space teams.

Then we have Sacramento. As it stands, the Kings don’t have a path towards cap space. But they aren’t overly expensive, which is a good thing. They’re just kind of stuck in the middle. If they clear out some long-term salary, they’d have a chance at cap space. But Sacramento hasn’t really operated that way for a while now.

Swing Non-Taxpayer Mid-Level Exception Teams and Taxpayer Mid-Level Exception Teams – 4 teams

1. Atlanta Hawks

2. Boston Celtics

3. Indiana Pacers

4. Philadelphia 76ers

This is a smaller group than usual. As teams look towards cap space or have loaded up with long-term salary, the semi-expensive group has shrunk.

Atlanta is good now and they’ve got pretty good flexibility. A lot here will depend on what happens with Trae Young and Kristaps Porzingis. If they both come back on big numbers, the Hawks will probably have the Taxpayer MLE. If only one returns, then the NTMLE is in play. If by chance, and it’s a slight chance, both Young and Porzingis leave, the Hawks could vault all the way to being a cap space team (with around $39 million to spend).

Boston and Indiana are the gap-year teams. Both are playing without their superstars. The Celtics have hung in there, while several additional injuries have sunk the Pacers. For Boston, a lot will depend on what happens with their roster through the trade deadline. If they move off money, they could have the NTMLE to spend. If not, they could then look to take on money next year, when the team will be better positioned to win.

The Pacers projection is mostly about what happens with Bennedict Mathurin. If he re-signs, Indiana is probably looking at the Taxpayer MLE. If Mathurin leaves, they’ll have the NTMLE to spend to replace him.

Philadelphia is kind of in the middle of this group. They’re playing well, but they’re also carrying a lot of large, long-term salary. They also have Kelly Oubre Jr. and Quentin Grimes hitting free agency. If even one of them is back, the Taxpayer MLE could be all the Sixers have to spend. If both are back, they’ll be pushing up against the second apron. If neither return, the NTMLE is fully in play.

Taxpayer Mid-Level Exception Teams – 4 teams

1. Houston Rockets

2. Memphis Grizzlies

3. Minnesota Timberwolves

4. Toronto Raptors

The Rockets have a bit of flexibility, but they’d presumably like to re-sign Tari Eason. That means it could be tight to use even the Taxpayer MLE while filling out the roster. Maybe a move to shed some salary to free up flexibility could be in the cards here.

The Grizzlies are in a weird spot. They aren’t even likely to be a luxury tax team, because their roster is pretty full. Memphis also has two first-round picks in the 2026 NBA Draft. That means the Grizzlies won’t be spending much more than the Taxpayer MLE, if even that much.

Minnesota’s team salary should come down enough that they’ll be able to use the Taxpayer MLE. They might even be able to use a chunk of the Non-Taxpayer MLE, but that doesn’t seem very likely. They should still be able to add a helpful player either way.

Toronto has a lot of long-term money on the books, plus they’ve had extensions and re-signings over the last couple of years. They could possibly use the NTMLE, but they won’t want to go into the tax just yet. That means it’s more likely the Taxpayer MLE to fill a backend rotation spot.

Swing Taxpayer Mid-Level Exception Teams and Second Apron Teams – 5 teams

1. Denver Nuggets

2. Golden State Warriors

3. New York Knicks

4. Oklahoma City Thunder

5. Orlando Magic

These are some of the best teams in the NBA. All are playoff contenders, with a few being top-tier title contenders.

Denver doesn’t have a lot of flexibility. If they re-sign Peyton Watson, they’ll be well over the second apron. If Watson walks, the Nuggets could finagle a little flexibility to use the Taxpayer MLE. Look for a salary dump, either at the trade deadline or the opening of the offseason, to free up some wiggle room here.

The Warriors are dancing around the second apron. If Al Horford opts in, it’ll be a couple of minimum deals to fill out the roster. If Horford opts out, or retires, the team could use the Taxpayer MLE to replace him, then fill out with minimum.

The Knicks projection is wholly dependent on what happens with Mitchell Robinson. If Robinson re-signs, New York is a second-apron team. If Robinson walks, the Taxpayer MLE could be used to replace him.

The Thunder will have some transition happening. The team again has a bunch of first-round draft picks coming (three or four, depending on where the Jazz land), and their roster remains mostly full. They’ve also got a handful of major free agents. If OKC re-signs everyone, they’ll probably be a second-apron team. But they’ve got moves to make to keep the core together without spending getting out of hand. Life remains very good for the Thunder, and very scary for the rest of the NBA.

Orlando has added a lot of long-term money to the books through extensions and trades. They could free up some flexibility by shedding some salary, but this team is still going to be pretty expensive. There’s even the possibility of going over the second apron, but don’t expect the Magic to go quite that far. Not until they prove they can be a Finals contender.

Second Apron Teams (no signing exceptions) – 2 Teams

1. Cleveland Cavaliers

2. Dallas Mavericks

This group continues to shrink. It went from about six teams to three teams. Now, only the Cavs seem certain to be a second apron team.

Cleveland is very good, but they are also wildly expensive. They’ve got three guys on max deals, and three key role players on sizable contracts. If the Cavaliers don’t make a Finals run this year, they’re not going to stay this expensive. No idea who goes, but they won’t run it back again for a third year with this same pricey core group.

Dallas is surprisingly expensive, given they are struggling mightily right now. Anthony Davis an Kyrie Irving make up the bulk of the spending, but extensions for P.J. Washington and Daniel Gafford are kicking in too. Cooper Flagg makes a lot on his first-overall pick rookie scale deal. And then you have aging role players like Klay Thompson and Caleb Martin with deals around the NTMLE. The Mavs won’t be this expensive for a team that is scuffling. Look for the moves to offload salary to start at the trade deadline, and to continue into the offseason, as a new front office rebuilds the team around Flagg.

A look at 12 MLB players heavily rumored to be on the trade block this winter.

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2026 MLB Trade Candidate Tracker

Sonny Gray (36, SP, Cardinals)

Gray has already expressed his desire to move on from the Cardinals if they don’t commit to adding aggressively to the roster this offseason. Like Arenado, Gray holds a no-trade clause, so he’ll have to work closely with the front office to negotiate a path to his next team, but this seems much more likely than not at this point. Gray is owed $35M in 2026, with a $5M buyout attached to a $30M club option in 2027.

MacKenzie Gore (27, SP, Nationals)

A big piece of the Juan Soto trade back in 2022, Gore has now put together nearly 3 full seasons of quality (though not dominating) starts. He’s arbitration-eligible through 2027, which could butt up against a looming work stoppage for the league. It’s probably the right time for a new front office in Washington to make this move.

Mitch Keller (29, SP, Pirates)

Keller has 3 years, $54.5M remaining on his contract in Pittsburgh, including $16.5M for the upcoming 2026 season. The Pirates have developed a strong young rotation, which could make Keller expendable this winter, especially if they can bring back an MLB-ready bat or two.

Joe Ryan (29, SP, Twins)

The Twins are largely expected to cut costs in 2026, and that will include the active payroll as well. Ryan was sought after at the trade deadline, but a deal didn’t materialize. The 29-year-old is arbitration-eligible through 2027, with an estimate near $6M for the upcoming season.

Brady Singer (29, SP, Reds)

The Reds appear dead set on finding more production at the plate this offseason, and could swap an experienced starter in order to secure some of it. Singer has averaged 30 starts per year since 2022, and would be a reliable middle rotation option for plenty of contending teams in the league. He projects toward a $13M salary in arbitration this season, his final year of team control.

Kodai Senga (32, SP, Mets)

After missing nearly all of 2024 with a calf injury, Senga began 2025 looking like the pitcher of old. A midseason hamstring injury appeared to change everything, as his return to the mound was a veritable disaster for both he and the Mets - who eventually optioned him to AAA in early September. A few things to note here: The deal contains $28M over the next 2 seasons, and Senga has a 10-team no trade clause the rest of the way.

Nolan Arenado (34, 3B, Cardinals)

The 34-year-old is past his prime, especially as it pertains to power production, but is still a viable asset on both sides of the ball. He’s owed $21M in 2026 ($16M salary, $5M deferred), then another $15M in 2027. Both sides appear motivated to move on this winter, but St. Louis will likely need to retain some salary in order to facilitate a trade worthy of their time.

Brandon Lowe (31, 2B, Rays)

‘Tis the season for any Rays player with an upcoming salary north of $10M to be rumored in trade discussions. The club has already declined a $12.5M option on closer Pete Fairbanks, but did exercise the $11.5M salary for Lowe through 2026. How long they keep the productive middle-infielder at that price remains to be seen.

Brendan Donovan (28, 2B, Cardinals)

Now a positional utility man (2B, 3B, LF, RF) Donovan’s stock is at a career-high, and the Cardinals appear poised to bank off of it this winter. The 28-year-old is cost-controlled through 2027, which should net St. Louis a fairly strong prospect in return. The 28-year-old projects to a $5.75M salary in his first arbitration-eligible season.

Jarren Duran (29, OF, Red Sox)

Boston has a surplus of young positional player talent that could/should culminate in a sizable trade or two this winter. Duran seems the most likely man to move, and there will be more than a handful of teams ready to pounce. The 29-year-old has been filling up the stat board each of the past 2+ seasons, and is a Day 1 starter elsewhere. He comes with a $7.7M salary for the upcoming season, and is cost-controlled through 2028.

Steven Kwan (28, LF, Guardians)

Kwan (projected $8.5M in 2026) is arbitration-eligible through the 2027 season, so there’s no real urgency for Cleveland to cut ties just yet. However, extension negotiations appear to have turned sour, and could be all but dead between the two sides. Generally speaking, once Cleveland knows they won’t have a featured player going forward, they begin to nibble at the trade market. That’s likely what this winter looks like for these two sides.

Luis Robert Jr. (28, CF, White Sox)

Rumored to be leaving Chicago for years now, will this finally be the offseason that a trade commences? The White Sox exercised a $20M club option for the upcoming season, and another $20M option exists in 2027 as well ($2M buyout). With that said, Robert hasn’t posted $20M production at the plate since 2023, his last injury-free season. However, a minimal list of free agent options at the CF position this winter could generate enough interest to get a deal done here.

1B Josh Naylor extended his stay in Seattle, signing a 5 year, $92.5 million free agent contract with the Mariners on Monday. The deal includes no deferred compensation, a $6.5M signing bonus, and a full no trade clause through the 2030 season. His $18.5M tax hit raises Seattle's projected Opening Day CBT payroll north of $176M.

The Yankees brought RP Ryan Yarbrough back to the Bronx on a 1 year, $2.5M contract through 2026. The deal, which includes $250,000 in performance bonuses, is a step up from the $2M he earned from NY in 2025. The 33-year-old has earned over $18M in 8 MLB seasons.

The Padres brought back reliever Kyle Hart on a 1 year, $1.2M guarantee that includes a $1M salary in 2026, and a $200,000 buyout on a $2.5M club option for 2027. That option can escalate by $2M based on Games Started, while the buyout holds $300,000 of escalators based on appearances.

The 32-year-old has bounced around the minor league since being drafted by Boston in the 19th-round back in 2016.

For the sixth consecutive season, Orlando City SC qualified once again for the MLS Cup Playoffs, however, many would argue that 2025 was a disappointing season for the club. 

The trajectory of the club has been going downhill since their 2nd place Eastern Conference finish (in 2023) & 4th place Eastern Conference finish (in 2024).

This season, the squad snuck into the MLS Cup Playoffs as the #9 seed and fell in the wildcard round to Chicago Fire FC 3-1.

Taking a glance at the overall season, Orlando went 8-5-4 at home & 6-4-7 on the road. They scored 4 more goals and allowed 1 goal more in comparison to their 2024 campaign.

With their roster decisions published, Orlando will have some roster flexibility.

In the offseason guide:

The Positives

Martín Ojeda was fantastic this season. The midfielder had 31 goal contributions (16 goals & 15 assists) and was an amazing piece of Orlando’s attack. Adding in Marco Pašalić’s 17 goal contributions (12 goals & 5 assists) & Luis Muriel’s 18 goal contributions (9 goals & 9 assists), the Designated Players for Orlando shined.

Defender Alex Freeman shined for Orlando City SC this season. The young defender had 9 goal contributions (6 goals & 3 assists) along with a spot on the MLS All-Star team. It’s no shock that he is highly sought after, specifically by La Liga club Villarreal. The club has reportedly had multiple summer bids rejected by the club this past summer. It’s possible that Orlando could obtain a high fee for the young defender this winter.

One positive was Orlando’s involvement in competitions this season. Yes, they battled to the MLS Cup Playoffs, but more importantly, they battled to the semifinals of the Leagues Cup. Yes, both competitions didn’t end the way the club had wanted; however, their grit and determination should be appreciated and with the right improvements, they’ll return to success.

The Negatives

This club snuck into the playoffs. It’s that simple. Yes, they finished 10-points clear (for the wildcard spot), however, this is not the Orlando City that everyone is used to. This club struggled in most competitions and failed to get the job done when they needed to most.

A big change this offseason will be that after six seasons as goalkeeper for Orlando City SC, their captain, Pedro Gallese will be departing the club at the end of the season. Additionally, key midfielder César Araújo will also be departing the club. These are two massive voids that Oscar Pareja NEEDS TO fill this offseason.

I did note in the positives that the squad took part in the Leagues Cup, but the squad also took part in both the Lamar Hunt U.S. Open Cup. This will be featured in the negatives due to the unsuccessfulness in both competitions.

In the Open Cup, they fell in the round of 16 of the U.S. Open Cup to the eventual champions, Nashville SC, in a back-and-forth 3-2 match.

In the Leagues Cup, they charged all the way to the Leagues Cup semifinals where they fell 3-1 to Inter Miami CF (3-1) & then lost in the third place to Los Angeles Galaxy (2-1), thwarting the squad from Concacaf Champions Cup qualification.

I’m not saying that the surplus of games had an effect on the overall outcome of their season, but it’s no doubt that when they played 7+ more games than most other teams, that adds up. Might be important for the club to consider the importance of competitions and the workload for the upcoming season(s).

Roster Flexibility

Orlando City SC have some roster flexibility. At the moment, the club has three designated players (Luis Muriel, Martín Ojeda, Marco Pašalić) and one U-22 initiative signing (Nicolas Rodriguez).

This club is currently in the 3DP and 3 U-22s model. In regard to GAM totals, the club has $622,039 of GAM (as of Sept. 18, 2025).

The club announced their end-of-season roster update, where they announced most contract option decisions. 

The club is entering the 2026 season with 22 players rostered as of November 17th.

Offseason Priorities

With Pedro Gallese (TAM), & César Araújo (TAM) both departing, Orlando will need to sign a starting goalkeeper & a new starting midfielder.

This is a good team that should be within the top 4 of the eastern conference, however, they need to go out and sign players to improve this roster.

One of the best teams in all of MLS at home this season (11-3-3), Nashville SC had a very successful season that came to a very unfortunate end.

This squad had monumental improvement in comparison to their 2024 campaign where they moved from their 9-9-16 (13th in East) finish to their 2025 campaign where they finished 16-6-12 (6th in East).

The team made the MLS Cup Playoffs where they ultimately fell after their best of 3 series with Inter Miami CF went the distance. 

Nashville scored 20 more goals in comparison to 2024 & allowed 9 less goals than in 2024. The team improved in every category this season.

The biggest questions for Nashville SC entering 2026 is: How do they fill the voids left by Zimmerman & Willis? How will BJ Callaghan attack this offseason?

In the offseason guide:

The Positives

In his first full season with the club, BJ Callaghan completely turned around this club. He brought Nashville back to the playoffs & made this team look like a contender once again.

Nashville’s designated players went nuclear this season. Both forward Sam Surridge (25 goals, 5 assists) & midfielder Hany Mukhtar (16 goals, 12 assists) were unbelievably impactful in Nashville’s success. Attributing for 57 of Nashville’s goals this season, the two were extremely impactful in their attacking principals.

Sam Surridge ultimately finished 3rd in the MLS golden boot race (finishing behind Lionel Messi & Denis Bouanga) this season and has continued to grow into a striker that is feared.

Mukhtar additionally had his best season since his 2022 MLS MVP season & showcased further that he is one of the best center attacking midfielders in the league.

The biggest improvement for this squad was scoring 20 goals more & allowing 9 less goals in comparison to the previous season. They also made it back to the MLS Cup Playoffs.

Additionally, Nashville won their first ever trophy & first major sports professional championship for Tennessee after they won the 2025 Lamar Hunt U.S. Open Cup this season. 

The Negatives

This team struggled on the road. Over the course of the season, Nashville were one of the weaker road teams across the league with a 5W-9L-3D record. It’ll be extremely important for the squad to improve upon their away record as that could be the difference for this team making the top-4.

The biggest negative that Nashville had was at the end of the season when they had to face Inter Miami CF FOUR STRAIGHT TIMES to end their season. After facing Inter Miami on decision day, it was determined that Nashville would finish as the 6 seed and would travel to face Inter Miami in the first round best-of-three series. The matchup would go all three games, however, Nashville were outscored 8 to 3 over the course of the series and were unfortunately eliminated.

A massive void that Nashville will have to fill this offseason is their backline as Two-time MLS Defender of the Year (2020, 2021) Walker Zimmerman & longtime goalkeeper Joe Willis will both be leaving the club after 6 seasons. 

Roster Flexibility

Nashville enters this offseason with a lot of flexibility. At the moment, the club has two designated players (Hany Mukhtar & Sam Surridge) and have 2 rostered U-22 initiative signings (Ahmed Qasem & Patrick Yazbeck). 

This club will enter the offseason with the ability to choose whether they want to enter the 3DP, 3U22 model or the 2DP and 4 U-22s model, which includes up to $2 million in GAM. Nashville had $51,626 in GAM (as of Sept. 18, 2025).

The club announced their year-end roster update, where they announced most contract option decisions.

Nashville is entering the 2026 season with 22 total players rostered.

Offseason Priorities

Nashville will have a lot of room to work with after the departures of Walker Zimmerman (DP) & Gaston Brugman (TAM).

BJ Callaghan will now have the ability to build upon his successful season and add pieces over the next two transfer windows to build Nashville into his foreseeable future. 

Nashville is in dire need of a starting center back and a new goalkeeper.

It will also be imperative that they add some more depth to their midfield and acquire an offensive option in free agency.