Ben Simmons is on a rookie contract and signed an extension that is to begin the following season. Therefore, he has what is known as a "poison pill" contract. He can no longer be traded for a player making equal money. Instead, his current salary is averaged along with the salaries he is to receive in his extension, and that average becomes his incoming salary for trade purposes. His outgoing value for the 76ers will be $8.1M while his incoming value for the receiving team will be $42.0M.