“We always knew it was going to be a two-summer-window plan,” wrote Everton chief executive Angus Kinnear in his recent match-day programme notes to close the season.After a disappointing end to the season, where a golden chance to achieve European qualification went begging, focus has now shifted to the next stage of Everton’s squad rebuild.There remains plenty of work to do, and some topics will almost certainly dominate the summer.Will Everton finally sign a right-back? How likely is Jack Grealish to return after his loan spell from Manchester City?And can they keep hold of key players like Iliman Ndiaye?Here, The Athletic looks at what to expect this summer.The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Unless stated, we have spoken to more than one person briefed on each deal before offering the clubs involved the opportunity to comment. Those responses, when they were given, have been included.Who will make key decisions this window?Manager David Moyes plays a key role, supported by Kinnear and technical director Nick Cox. The latter has seen his brief widened to include men’s first-team recruitment, and explained the process in a recent interview with The Athletic.David Moyes plays a key role in Everton’s recruitment (George Wood/Getty Images)He said: “When it comes to recruitment there will be collaboration, so (director of scouting and recruitment) James Smith will do the lion’s share of the work identifying talent with his team, supported by Chris Howarth from a strategical point of view and Nick Hammond from a player trading point of view.“Then myself, Angus and David (Moyes) will work together to try and make the right decisions, whether that’s acquiring talent, renegotiating the contracts of players or moving them.”But all potential targets must be presented to owners The Friedkin Group (TFG) for final sign-off, which is not always a given.What positions will they be looking at in the summer window?Everton will prioritise the signing of a new right-back, which was one of their main outstanding pieces of business from last summer’s window.