ESPN offseason Celtic Guide
Offseason transactions: JD Davison
What to watch:
The luxury tax
After an appearance in the NBA Finals, the big question for the Celtics this offseason is whether ownership has an appetite to spend deep into the luxury tax. Including Al Horford
's partially guaranteed contract, the Celtics enter the offseason $7.5 million over the luxury tax. Boston has the $6.5 million tax midlevel exception available, along with three large trade exceptions of $17.1, $9.7 and $6.9 million. Despite being over the tax, Boston can use the trade exceptions in a trade -- but not to acquire a free agent via a sign-and-trade deal.
What else to watch:
$6.5 million tax, veterans minimum and trade ($17.2 million, $9.7 million
, $6.9 million and $3.8 million)
Over the luxury tax:
Players under contract:
- June 29: The deadline to exercise the team options of Juwan Morgan ($1.8 million) and Sam Hauser ($1.6 million). Hauser has $300,000 in protection if the option is exercised.
- July 7: $9.8 million trade exception expires.
- July 15: Nik Stauskas' $2.2 million contract becomes guaranteed.
- July 18: $17.2 million trade exception expires.
- Sept. 1: Malik Fitts' $1.8 million contract has $50,000 in protection if he is on the roster.
- Oct. 17: The last day to extend the contracts of Brown and Grant Williams.
- Oct. 31: The deadline to exercise the fourth-year team options of Aaron Nesmith and Payton Pritchard.
- Scoring wing off the bench
- Playmaking backup point guard
- Frontcourt depth
Brown (as of Oct. 1), Horford and Grant Williams (rookie)