Players on expiring contracts in the PWHL could be tendered new offers from the incoming expansion teams. These offers, called an "Expansion Franchise Offer" and "Foundational Player Offer" are part of Phase 2 of the PWHL expansion player dispersal process.

Since the Expansion Franchise Offer comes with a minimum $100,000 tag, or a player's current salary, whichever is higher, it's likely this type of contract will only be offered to players currently making more than $80,000, although there are a few who have been so grossly underpaid, like Toronto's Daryl Watts, that could easily command, and deserve this type of money.

With the Foundational Player Offer coming with an $80,000 salary, this is a spot where players who weren't signed to one of the 36 foundational contracts in the inaugural season, but have since outperformed those players, could make a significant jump forward in their pay. It could also be a place where an aging veteran, or a player who didn't perform up to contract expectations could be a veteran boost while staying close to their current salary for two more seasons, as these deals are for two years.

There are close to 120 players eligible for these offers, but who could legitimately receive one? It's highly unlikely some players like Taylor Heise and Renata Fast get to Phase 2, so they haven't been included. Here's a look at five candidates for each.

Daryl Watts, Toronto - There's no way that Toronto doesn't pitch Daryl Watts a contract to attempt to protect her. The contract will need to be well north of $100,000, otherwise the superstar will have every incentive to test the waters.

Blayre Turnbull, Toronto - The intangibles make it worth it. There's a good chance Turnbull will be exposed, and if she is, it's not a stretch to imagine a team making this type of offer.

Jessie Eldridge, Boston - Eldridge has produced for three different PWHL teams. She's a proven scorer who deserves some stability. Eldridge won't be protected ahead of Phase 2, so if someone wants to put six figures forward, they can acquire a top 10 scorer.

Brianne Jenner, Ottawa -  It's a difficult decision in Ottawa, but there may be benefit to dangling Jenner. A new team would need to match her 2025-26 salary which topped $120,000. It's a large commitment. If there's a PWHL Hamilton however, bringing Jenner home might tip that scale.

Sarah Nurse, Vancouver - If the Goldeneyes can't get a deal done with Nurse, she's a home run for an EFO. It's a raise for her, she's an ambassador for the game that will help a new market, and when healthy, she remains one of the best offensive players in the league.

Hilary Knight, Seattle - The Torrent shouldn't and can't keep both Knight and Carpenter despite them wanting to stay. It exposes too much young talent this team needs to turn the corner. She's one of the league's biggest stars, who can continue to support new markets. See below.

Alex Carpenter, Seattle - The Torrent shouldn't and can't keep both Carpenter and Knight despite them wanting to stay. It exposes too much young talent this team needs to turn the corner. She's one of the league's biggest stars, who can continue to support new markets. See above.

Julia Gosling, Seattle - See above. Gosling is the young forward, alongside Hannah Bilka who is already signed, that this team needs to lean into. Gosling had a breakout season for the team, and looks like a star who will only get brighter. If they don't protect her, Gosling will almost certainly get one of these offers. Watch for Detroit, only two hours from Gosling's hometown.

Claire Thompson, Vancouver - If there's something that could turn Thompson's mind to remaining in the PWHL rather than returning to medicine, perhaps it's a $100,000 contract. She's an elite offensive defender with an abundance of experience. 

Kendall Coyne Schofield, Minnesota - Minnesota is losing someone on an EFO, and it won't be Taylor Heise. Like Knight and Nurse, Coyne Schofield's turn may have arrived to help build this league via expansion.

Kelly Pannek, Minnesota - How would a team not protect the league's leading scorer? Ask Hilary Knight. Pannek's value in Minnesota is tremendous, and any team would be lucky to have the two-way force. If Minnesota doesn't lock her in, Pannek is gone. 

Lee Stecklein, Minnesota - Bringing in Stecklein is a no-brainer for any team. Her value isn't measured in goals and assists, but in defensive savvy, stability, and leadership. 

Grace Zumwinkle, Minnesota - Inaugural Rookie of the Year, struggles in year two due to injury, only to return this year and tie for fifth in league scoring. There's no reason an expansion team shouldn't bet on Zumwinkle.

Susanna Tapani, Boston - Has been faithful to Boston, but will be highly sought after not only by expansion teams but also by every other team in the league. An FPO should be enough to get Tapani thinking of a new market. 

Raygan Kirk, Toronto - Need a starting goalie? If Toronto protects Watts, Fast, and Shelton or Turnbull, they can expect Raygan Kirk to get an FPO. She should be a Goaltender of the Year finalist, and is the best starter who is a free agent. 

Julia Gosling, Seattle - Why is she on the EPO and FPO lists? Because both would be a raise for the young star, and teams will want to get a shot at signing Gosling by any means possible.

Kali Flanagan, Toronto - You can look at ice time, offensive upside, skating, or even the fact Flanagan is an Olympic and World Championship gold medalist. Undervalued and underpaid in Toronto, this is the perfect way to grab a veteran top four defender.

Jennifer Gardiner, Vancouver - Not quite at EFO status, but definitely should be here as a player making $80,000. If she gets one of these offers, it will be difficult for Vancouver to match unless they lose a big contract.

Kristin O'Neill, New York - Based on her lack of offensive production, O'Neill may need to take a pay cut. An FPO would be a small pay cut for a player who brings only positives to a lineup.

Kristen Campbell, Vancouver - It's an overpay, but there just aren't going to be enough top goalies. Offer wouldn't be matched, so it's a lock if someone goes after Campbell.

Nicole Hensley, Minnesota - Shocking fall from grace this season. Does a new team bank on a bounce back? Once one of the best in the world could be again in a new environment. The lack of starting goalies available bodes well