With us near free agency I found this graphic to help with understanding the limitations the happen to teams over the 1st apron (roughly $178.7 million in total roster salary) and the 2nd apron (roughly $189.5 million in total roster salary).
Regarding the frozen pick: If you get under the second apron for the next three seasons (2025-26, 2026-27 and 2027-28), then you can trade that 2032 first after the 2027-28 season. If you don’t get under the second apron in the following years, your 2032 first-round pick will get dropped to the end of the first round, regardless of where it lands.
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Golden State just hit the 2nd apron.