Bobby Marks ESPN
Starting in 2020-21, Philadelphia will make a $580M investment between four players: Joel Embiid, Tobias Harris, Al Horford and now Ben Simmons. The 76ers next season have $148M in salary between 11 players- $6M over the projected luxury tax threshold. Simmons will have a poison pill restriction in his contract as part of signing a rookie extension. For trade purposes, his $8.1M salary for 2019-20 would be used as outgoing salary and $29.6M (the average over 6 years) would count as incoming for the acquiring team.