NBA releases Green Kai offseason strategy: Green Kai targets Flag? Rockets trade Brown?

Boston Celtics 2024-25 record: 61-21

June draft picks: No. 28 and No. 32 (via WAS)

Roster status:

Almost a year ago, the Celtics won the team's 18th championship. Now, Jayson Tatum’s painfully enduring image at Madison Square Garden Field is a cruel reminder of how quickly fate changes. Tatum's rupture of Achilles tendon now casts a shadow on Boston's already uncertain summer. While the current roster is still a playoff team even if Tatum is injured – they scored -8.7 points per 100 possessions this season when Tatum is not on the court – maintaining the integrity of this team under the current NBA is a dilemma facing the new ownership group led by Bill Chisholm. The Celtics, who bought 6.1 billion, are struggling!

The Celtics expect at least double their $240 million salary this season, so they find themselves surpassing the second luxury tax line again. “It’s not a luxury tax bill, it’s a basketball penalty. The new NBA is designed by the league to stop teams from going crazy,” said current owner Wyc Grousbeck in March!

But the biggest limitation on the team is that if the team ends the season at the end of the season, it cannot trade its seven-year first-round pick. For example, the Celtics are not allowed to trade their 2032 first-round pick and face a situation where they can’t trade in 2033 if they end the apron next season. These same restrictions forced the Clippers and Nuggets to allow Paul George and Kentavus Caldwell Pope to leave as free agents, respectively. What makes Boston different is that 12 players have contracts next season, meaning the cost cuts will have to come from the deal.

Offseason financial situation: Nearly 500 million salary and luxury taxes

to form a championship list is record. Boston will enter the offseason with a $231 million salary and $263 million in taxes, including the first-round pick. For every $3 million spent on players, they will spend an additional tax penalty of $25 million. They are $22 million above the second luxury tax line.

Front desk top priority:

Celtics' president of basketball operations Brad Stevens There are three situations.

The first and more unlikely is to keep the list unchanged and then make changes as it approaches the transaction deadline. Boston will add two draft picks from the top 32 to the roster with 12 contract players next season. This conservative approach should be taken with caution, as no team can absorb $25 million in salary in February without returning the contract.

GreenKay was recently meeting with Flag, and does not rule out the deal to improve the lineup. The second option is to cut costs, but also keep the basics (Tatum, Derek White, Jaylen Brown) in next season's game, but also focus on the future. Remember that Tatum, Brown and White have contracts until at least the 2028-29 season. The three of them have a total salary of more than 700 million!

How the Celtics implement the program may come from a combination of mobile Kristaps Porzingis, Sam Hauser and possibly Jrue Holiday. By trading Porzingis’s upcoming $30.7 million contract, Boston will fall below its second apron. The only team that can afford Porzingis’ salary without sending it back is Brooklyn, but there is also the option to trade Porzingis and recover a $22 million contract. While this won't put Boston below the second luxury tax line, it will begin the process of lowering wages. Porzingis has played 42 games this season, the fewest since the 2020-21 season.

Trading Hauser won't put Boston below the second luxury tax line, but it does save $80 million in luxury tax penalty next season. Hauser signed a four-year, $44 million contract extension last July, about to enter its first year. In all four seasons with the Celtics, he shot over 40% of his 3-point shooting percentage.

The third option is Boston’s slap, resetting the roster around Tatum and White and focusing on the 2026-27 season. Despite their high financial situation, Boston still has a first-round draft pick in 2026.

This situation requires Brown to be traded for a package of draft picks, young players and upcoming contracts. Brown has four years left on his contract and $285 million.

Rockets, Clippers or Mavericks are also possible to trade Brown?

Rockets come out: Jabarry Smith + expiring contract Van Jordan (cut after trade) + Ethan + 2 first round Brown is feasible?

The Mavericks are released: Flag is the main body?

Clippers out: Zubac + Powell for Brown?

Extension candidates that need attention:

Considering their future financial commitments, don't expect the Celtics to be active in renewals this offseason. Porzingis, Horford and Jordan Walsh are all eligible to re-sign!

Team requirements:

Front court depth. If the Celtics lose Horford or Luke Cornett as a free agent, coupled with Tatum’s long absence, there could be a huge gap in the frontcourt. Boston scored -19.7 per 100 possessions when Horford and Connett shared the court this season.

Draft Pick Resources:

Celtics have five of their own first-round picks over the next seven years. But because their 2032 No. 1 was frozen and they owe Portland or Washington a first round in 2029, they can trade up to one (2026 or 2027). They can exchange first place in 2026, 2027, 2030 and 2031. Boston has five second-round picks available.