After two Western Conference finals visits, the Phoenix Suns exited a round earlier this year. They left the playoffs Friday as the top remaining seed and now face an off-season of decisions.

The Suns are facing a luxury-tax hit estimated at $12 million if they return all of their core players and draft and sign three first-round picks. To avoid the luxury tax or at least lessen the burden, the Suns don't have to act this summer.

The luxury tax is levied based on teams' payrolls at the close of the February trade deadline so Phoenix could keep things largely intact and make a call based on a half-season's performance.

Shawn Marion's name regularly surfaces in off-season trade talks - not just in rumors. Marion has two years worth $33.6 million on his contract.

Kurt Thomas is expected to pick up his player option, which is worth $8.1 million for next season.

The future of Marcus Banks will be considered after he failed to establish himself as the Steve Nash backup the Suns envisioned when they gave him a five-year, $21 million contract last summer.