While many will discuss those who didn't make the cut, we take our annual look at the financial breakdown for the National League & American league All-Star rosters. We've broken things down by starters, pitching staffs, and reserves, noting the combined 2016 salaries for each group. In total, the rosters are shockingly close, with the National League totaling $269M, and the American League totaling $261M.

National League Starters

The Cubs dominate the National League starting lineup, which combines for a total of $71.5M in 2016 salary.

Pitching Staff

A loaded National Pitching staff is rich with Cubs, Dodgers, Marlins, & Mets for a combined $142.5M in 2016 salary.

RHP: Jake Arrieta, (CHC, $10,700,000, Arb. Eligible)
LHP: Madison Bumgarner, (SF, $9,950,000, thru 2019)
RHP: Johnny Cueto, (SF, $15,833,333, thru 2021)
RHP: Jeurys Familia, (NYM, $4,100,000, Arb. Eligible)
RHP: Jose Fernandez, (MIA, $2,800,000, Arb. Eligible)
RHP: Kenley Jansen, (LAD, 10,650,000, FA)
LHP: Jon Lester, (CHC, $25,000,000, thru 2020)
LHP: Clayton Kershaw (LAD, $34,571,428, thru 2020)
RHP: Mark Melancon, (PIT, $9,650,000, FA)
RHP: A.J. Ramos, (MIA, $3,400,000, Arb. Eligible)
RHP: Fernando Rodney, (MIA, $1,600,000, option)
RHP: Stephen Strasburg, (WAS, $10,400,000, thru 2023)
RHP: Noah Syndergaard, (NYM, $535,375, Team Control)
RHP: Julio Teheran, (ATL, $3,466,666, thru 2019)

Reserves

Multiple players from multiple teams are rewarded with a reserve spot on the National League roster, which totals $55M in 2016 salary.

C: Jonathan Lucroy (MIL, $4,350,000, option)
C: Wilson Ramos (WAS, $5,350,000, FA)
1B: Paul Goldschmidt (ARI, $5,850,000, thru 2018)
1B: Wil Myers (SD, $523,900, Arb. Eligible)
2B: Daniel Murphy (WAS, $8,000,000, thru 2018)
3B: Nolan Arenado (COL, $5,000,000, Arb. Eligible)
3B: Matt Carpenter (STL, $6,500,000, thru 2019)
SS: Corey Seager (LAD, $510,000, Team Control)
OF: Adam Duvall (CIN, $510,000, Team Control)
OF: Carlos Gonzalez (COL, $17,428,571, through 2017)
OF: Odubel Herrera (PHI, $528,000, Team Control)
OF: Marcell Ozuna (MIA, $570,000, Arb. Eligible)

American League Starters

Red Sox galore across the American League starting lineup, that combines for $52M in 2016 salary, almost $20M less than the National League (even with the added DH).

Pitching Staff

The American League East is well represented on a staff that combines for $85.5M in 2016 salary.

RHP: Dellin Betances, (NYY, $507,500, Arb. Eligible)
RHP: Brad Brach, (BAL, $1,250,000, Arb. Eligible)
LHP: Zach Britton, (BAL, $6,750,000, Arb. Eligible)
RHP: Alex Colome, (TB, $521,700, Team Control)
RHP: Wade Davis (KC, $8,000,000, option)
RHP: Marco Estrada(TOR, $11,500,000, thru 2017)
LHP: Cole Hamels, (TEX, $23,500,000, thru 2018)
RHP: Will Harris, (HOU, $525,500, Arb. Eligible)
RHP: Kelvin Herrera (KC, $2,550,000, Arb. Eligible)
RHP: Craig Kimbrel, (BOS, $11,250,000, thru 2018)
LHP: Andrew Miller, (NYY, $9,000,000, thru 2018)
RHP: Danny Salazar, (CLE, $536,200, Arb. Eligible)
LHP: Chris Sale,(CHW, $9,150,000, thru 2019)
RHP: Steven Wright, (BOS, $514,500, Team Control

Reserves

The A.L. reserves are full of power, combining for a whopping $124M in 2016 salary.

C: Stephen Vogt, (OAK, $527,500, Arb. Eligible)
C: Matt Wieters, (BAL, $15,800,000, FA)
1B: Miguel Cabrera, (DET, $28,000,000, thru 2025)
2B: Robinson Cano, (SEA, $24,000,000, thru 2023)
3B: Josh Donaldson, (TOR, $11,650,000, thru 2017)
SS: Francisco Lindor, (CLE, $540,300, Team Control)
SS: Eduardo Nunez,(MIN, $1,475,000, Arb. Eligible)
OF: Carlos Beltran, (NYY, $15,000,000, FA)
OF: Ian Desmond, (TEX, $8,000,000, FA)
OF: Mark Trumbo, (BAL, $9,150,000, FA)
DH: Edwin Encarnacion, (TOR, $10,000,000, FA)

Kevin Durant spun the sports world into a frenzy yesterday when he announced by way of the Player's Tribune that he would be joining forces with the already stacked Golden State Warriors for the 2016-17 season. Contractually, as expected, Durant has agreed to a "1+1" deal, providing him a maximum salary of $26.5M next year, with a $27.7M player option for the 2017-18 season. Like many of the other elite players in the game, Durant will likely opt-out after next season, putting himself in a position to cash in on a salary cap that's expected to rise another $13M-$15M in a year.

How Much Did He Lose in 2016 by Leaving?

Nothing. Because Durant held Full Bird rights with the Thunder, he was eligible for a maximum 1+1 contract whether he stayed or left. The difference in compensation would have come into play should he have agreed to a maximum multi-year contract. In that case, the Thunder would have been eligible to sign him to a 5 year $152.6M contract. But the Warriors would only have been allowed to max him out at 4 years $113.3M. This difference will likely come into play next offseason.
 

How Much Does Durant Stand to Lose Next Year?

By leaving Oklahoma City, Durant has forfeited his full-bird right status. He'll enter the 2017 offseason with one year of service for the Warriors, making him a Non-Bird right candidate heading back into free agency. This means that were he seeking a maximum multi-year contract next offseason, Golden State would only be eligible to offer him a 4 year extension structured with a 1st year salary of 120% of this year's compensation, with annual raises of 4.5%. In other words, assuming a $107M team salary cap,  the Warriors can offer Durant a projected 4 year, $136M extension, or an annual aveage of $34M per year. 

Were Durant to seek a maximum multi-year contract with a new team next offseason, that team would be able to offer him a 4 year, $156.6M extension - an average annual salary of nearly $40M per year.

In Numbers

1. Durant signs a 1+ 1 in OKC, then a 5 year max extension in OKC.
   $26.5M + $203M = $229.5M 
    
2. Durant signs a 1+1 in OKC, then a 4 year max extension elsewhere.
   $26.5M  + $157M = $183.5M
    
3. Durant signs a 1+1 in GS then a 4 year extension with GS.
   $26.5M + $136M = $162.5M
    
4. Durant signs a 1+1 in GS, then a 4 year max extension elsewhere.
   $26.5M + $157M = $183.5M 
    

In other words, by leaving Oklahoma City this year, he walked away from a minimum of $46M that could have been earned were he to sign a 1+1 then a 5 year maximum contract with the Thunder. He's clearly looking to win now, while still making quite the pay day to go along with it.

Either way, as exciting as this NBA offseason has been, the summer of 2017 is setting up to be even bigger.

Colts owner Jim Irsay did what he has said he would do all along - sign Andrew Luck this offseason to the biggest contract in NFL history. The Colts locked in their franchise quarterback to a total of 6 years $139.125M, or a 5 year, $122.97M new money contract. The deal checks off all the bullet points needed to be "historic", including a $23M+ AAV, $75M in 3-year cash, and a whopping $87M in practical full guaranteed money - all the most ever. 

Assessing the Structure

In terms of cap figures, the beginning of the deal is relatively friendly, including $18.4M in 2016, and $19.4M in 2017. The cap hits rise to $24.4M, $27.525M, and $28.4M over 2018-20 before dropping to $21M in 2021. 

Luck's roster bonus structure is interesting in that he contains multiple bonuses 2017, 2018, and 2019 that guarantee early in the league year, but one is paid in March of that year, while the other is paid in September. This is a strong example of how team's need to separate their cash flow from their cap table at times.

View the Contract Breakdown

Guaranteed Breakdown

Luck receives a whopping $44M guaranteed at signing, 3rd most in the league. This comes from a $32M signing bonus, and a $12M 2016 salary.

From there though the deal becomes EXTREMELY team-friendly. The remaining $43M in full guarantees come in a "rolling" structure. This means that salaries & bonuses don't become fully guaranteed until a certain day of the league year, giving the team a way out (via trade or release) with less dead cap incurred.

For Luck, this starts in 2017 when his $7M salary, and $9M in roster bonuses become fully guaranteed on the 5th league day of 2017.

• On the 5th league day of 2018, his $12M salary and a $3M roster bonus become fully guaranteed.
• On the 5th league day of 2019, $12M in roster bonuses become fully guaranteed
• On the 5th league day of 2020, an $11M roster bonus becomes fully guaranateed
• On the 5th league day of 2021, a $10M roster bonus becomes fully guaranteed.

In other words, if the next 3 years don't go swimmingly, the Colts can bail out on this contract after the 2018 season, and before the 5th league day of the 2019 year, and incur just a $12.8M dead cap hit. 
 

Cash Breakdown

The cash structure for luck is scattered as noted above, but annually looks like:

• 2016: $30M
• 2017: $27M
• 2018: $18M
• 2019: $21.25M
• 2020: $22M
• 2021: $21M 

Were he to play this contract out in full, he'll be 32 years and will have earned $161.2M through his first 10 NFL seasons.

View the Cash Breakdown here

Takeaways Going Forward

Luck's deal isn't going to raise the bar for everyone, but it's certainly supplanted the quarterback position as the dominant contract. The $75M in three year cash should excite future signees most (Tyrod Taylor, Kirk Cousins, Derek Carr, Blake Bortles), as it signifies a $25M per year deal within the logical term of the modern contract (many contracts are voided or extended in by year 4). 

While the guaranteed money looks outrageous on paper, a quick look at the rolling structure of it lends all the control over years 2 and on to the team, who can remove themselves if necessary. Contracts for Bills DT Marcel Dareus and Dolphins DT Ndamukong Suh have multiple salaries guaranteed early in the structure of the deal, handcuffing their respective teams.

It will be interesting going forward to see how the balance of power between the high numbers demanded from players/agents and any control (outs) the teams seek can live in harmony. It should surprise no one that Andrew Luck's contract appears to do both well.   

Now that LeBron James has officially opted out of his player option for 2016-17, the focus turns to his next contract. It's been widely assumed by most that James will again sign another 1 year contract, with an option for the 2017-18 season. From there, he'll decline the option, and set himself up, along with many other elite players, for a huge payday when the 2017 salary cap rises yet again.


If He Stays With Cleveland
Because LeBron has been back with Cleveland for 2 years, he's considered to have "Early-Bird" rights. This means he must sign a minimum 2 year contract with the Cavaliers, containing no options in order to receive the full 175% raise he's inline for. This would mean a 2 year, $63.91M contract.

The alternative would be to request his Bird-rights be renounced, which would mean James would be eligible to sign a 1+1 contract (1 year deal + a player option), but at a maximum 120% of his previous year's salary. This would mean a 1 year $27,564,600, with a $29,631,945 player option for the 2017-18 season.

If He Signs Elsewhere
Assuming the team has an ample amount of cap space to do so (Lakers), LeBron can sign a contract of any length, with the maximum $30.8M salary for the 2016-17 - even a 1+1 deal.

In other words, LeBron would gain an additional $3M this year by going elsewhere. 

With July 1st just days away the discussion turns away from last week's draft and immediately to the start of the free agent season. We'll take a look at a few notable free agents from each position group, and their financial projections. View all NBA Free Agents

Guards

DeMar DeRozan (26, TOR)
The Raptors have been reluctant to hand out max contracts in the past, and DeRozan is a borderline candidate for one at best, but all signs point to him remaining in Toronto, with a huge chunk of money. A max contract in Toronto would be for 5 years, and a projected $152M. 
Potential Destinations Include: Toronto

Mike Conley (28, MEM)
With the Grizzlies in need of pieces to push them over the edge, Conley may jump ship to a team more likely to win sooner. While Memphis remains the favorite to sign him back, the recent movement around the league could spark interest elsewhere. With 9 years experience, Conley would be smart to sign a 1 year deal this summer, positioning him for a big pay day when the 2017 cap increases mightily.
Possible Destinations Include: Grizzlies, Mavericks, Spurs, Lakers, Bulls

Rajon Rondo (30, SAC)
Rondo had an excellent season with the Kings, after falling from grace in seasons prior. He's still a bit injury prone and at 30 years old won't have too many more seasons of top production. While Sacramento will do all they can to keep him, it's probably in Rondo's best interest to cash in, especially now with 10 years of service (35% of the cap). A max deal elsewhere can garner him 4 years, $131.5M.
Possible Destinations Include: Nets, Kings, Bulls 

Dwyane Wade (34, MIA)
While Wade's better days are behind him, he showed he's got production left in the tank last season. It's hard to imagine him leaving Miami after 13 seasons, and all signs appear to justify him staying. His max salary for the upcoming season would earn him $30.8M, but with team and winning in mind, he's more likely to sign for close to half that. A 1 year $20M contract seems fitting.
Possible Destination Includes: Miami 

Forwards

Kevin Durant (27, OKC)
Durant will likely speak with other notable teams this week, but in doing so the discussion will probably be about NEXT summer. All signs point to him re-signing with OKC on a 1 year $26.4M contract (with a player option for 2017). This will allow both he and Russell Westbrook to hit free agency together next offseason, when the salary cap is set to rise another $15M. 
Potential Destinations Include: Thunder, Spurs, Warriors, Knicks 

Al Horford (30, ATL)
Like Durant, Horford has 9 years of experience, meaning he can max out at 30% of the cap this year, and 35% next year. This has many speculating the likelihood of a 1+1 (1 year deal plus a player option) contract this summer, allowing him to cash in again next year. Where he signs is a bit of a mystery. His role with the Hawks is certainly valued, but with the recent trade of Jeff Teague, it's unclear how the Hawks are planning to build in the next few months. Horford is already being rumored across the league, so the interest or the pay day won't be a problem. Should he seek a max deal this year, it will be to the tune of 5 years $152M (Hawks) or 4 years, $112M (elsewhere). His 1 year deal comes with a $26.4M salary.
Potential Destinations include: Hawks, Rockets, Magic, Celtics

Chandler Parsons (27, DAL)
Dallas was hoping Parson's would play out his $16M option year before requiring a pay raise, but his opt-out may have sealed his fate last week. With guard/center holes to fill, Dallas almost certainly won't be able to match the money Chandler will be offered elsewhere. A 4 year max elsewhere would bring him $94M, with a $22M salary for 2016-17. 
Possible Destinations Include: Magic, Grizzlies, Rockets

Centers

Hassan Whiteside (27, MIA)
Whiteside rose from the dead in the past two seasons, culminating 2015-16 on a high note with exceptional defense throughout the postseason. He's now one of the most coveted big men available this summer, and is on the heels of a big pay raise to go alongside. A max contract with the Heat comes to the tune of 5 years, $126.5M, while signing so with a new team comes in at 4 years, $94M. Both carry $22M salaries for the 2016-17 season. The Heat will need to be creative with their cap, as Dwayne Wade, Luol Deng, and Whiteside all slated to hit the market.
Potential destinations include: Heat, Lakers, Celtics

Dwight Howard (30, HOU)
It's not secret that Howard's days in Houston are likely over. While his production increased slightly in 2015-16, he's still nowhere near the asset he once was to an everyday roster. With that being said, Howard and his camp will likely be in search of a good fit, and max money this offseason. It's hard to imagine anyone ponying up 4 years, $131.5M for him at age 30, but a few teams appear poised to enterain the idea. Howard's big offensive days are probably over, as teams looking to bring him on board will be interested moreso in rim protection. He's in interesting watch this week.Possible Destinations Include: Hornets, Hawks, Mavericks, Knicks, Magic

Joakim Noah (31, CHI)
Noah's injury-riddled 2015 won't slow down his interest this summer, with multiple teams in need of a big man who can protect the rim, rip down boards, defend one and one, and pass with his ability. The recent departure of Rose and soon-to-be departure of Pau Gasol will likely push Noah to look elsewhere as well, and following Derrick Rose to the Knicks seems to be a match made in heaven. His 9 years of service means a 5 year $152M max contract with the Bulls, 4 year, $112M elsewhere, 2016-17 salary of $26.4M, but he's borderline to cash in that high. 
Possible Destinations Include: Knicks, Wizards, Magic, Timberwolves, Heat

Notable Players With Options

LeBron James (31, CLE)
Will opt out and re-sign with Cleveland to a 1 year contract with a player option for 2017. He has until 6/29 to opt-out.

Pau Gasol (35, CHI)
Will opt out and await Tim Duncan's decision in San Antonio before signing elsewhere. He has until 6/27 (4PM) to opt-out.

Tim Duncan (40, SAS)
Will likely retire, paving the way for Pao Gasol to replace him as a role playing big man. He has until 6/29 to opt-out.

Relavent Links

• 2016 NBA Free Agent Tracker
• 2016-17 NBA Team Salary Caps
• NBA Transaction Wire

It was certainly no surprise when the Toronto Maple Leafs began the evening by selecting Scottsdale, Arizona's Auston Matthews with the #1 overall pick. What we didn't know is that Matthews would be one of twelve Americans selected on the first night, a new record.

In total, the country count breaks down as United States (12), Canada (11), Finland (4), Russia (2), and Sweden (1). Positionally, teams selected Centers (12), Defensemen (9), Left Wingers (5), and Right Wingers (4).

A few notable draft day trades were processed to keep things interesting, including Andrew Shaw (C) being sent from the Blackhawks to the Canadiens for two saturday picks, Pavel Datsyuk's $7.5M cap hit being sent to Arizona (plans to play in Russia next year), and goaltender Ben Elliott shipped from St. Louis to Calgary. 

The draft will conclude Saturday with rounds 2-7.

Track all picks and breakdowns