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Celtics are creating unexpected puzzle for Brad Stevens as trade season begins

NBA trade season officially kicked off Monday as a host of offseason signings around the NBA are now eligible to be moved.

Plenty of rumblings are already circulating for names both big and small across the NBA as teams try to better position themselves for future goals, whether that’s challenging the Thunder this season or adding more assets for a long-term rebuild. The Celtics aren’t expected to get in on the action just yet amid a promising 15-10 start, but some tinkering is certainly probable ahead of the trade deadline in February. A stellar last few weeks also has Brad Stevens weighing more potential options than might have been expected at the start of the season.

Let’s examine where things stand for Brad Stevens and the Celtics front office as trade activity starts to pick up around the league and what options Boston has at its disposal.

**Celtics roster (14 players)**

**Jayson Tatum: $54.1 million**

**Jaylen Brown: $53.1 million**

**Derrick White: $28.1 million**

**Anfernee Simons: $27.6 million**

**Sam Hauser: $10 million**

**Payton Pritchard: $7.2 million**

**Baylor Scheierman: $2.6 million**

**Hugo Gonzalez: $2.5 million**

**Xavier Tillman: $2.5 million**

**Luka Garza: $2.4 million**

**Josh Minott: $2.3 million**

**Neemias Queta: $2.3 million**

**Chris Boucher: $2.3 million**

**Jordan Walsh: $2.2 million**

**Offseason additions who are now eligible to be traded as of December 15th:** Luka Garza, Josh Minott, Chris Boucher

**Analysis:** All three players signed with Boston as free agents this summer, so they were ineligible to be traded prior to Monday. Now, all 14 players on Boston’s roster are eligible to be dealt.

**What can the Celtics do with first apron restrictions with trades and signings?**

**Free agent signings:** The Celtics are eligible to offer up to the taxpayer mid-level exception ($5.6 million) in any deal, but that’s highly unlikely now due to the team’s status in the repeater tax. Boston is currently projected to pay $39 million in luxury tax penalties this year, so any moves made going forward are more likely to reduce that bill instead of add to it.

**Trades:** By dipping under the second apron this summer, the Celtics can maneuver quite a bit more with midseason trades this year. They can aggregate two or more players’ salaries in a deal, and they can also send cash out in a trade for the first time in three seasons (up to $7.9 million). That total is likely to be used in the event that Boston moves a player midseason in hopes of reducing the team’s luxury tax bill or dipping under the luxury tax line outright. Boston currently sits about $12 million over the tax line with their current salaries.

**In-season buyouts:** If a player makes more than the mid-level exception ($14.1 million) and gets an in-season buyout, the Celtics will be ineligible to sign them

**What to Watch For**

**Finding another true center:** The emergence of Neemias Queta as a starting caliber big man has been a key development for Boston this season. However, the rest of the team’s frontcourt options have left a bit of a void for Joe Mazzulla at the backup center spot when opting for true size. Luka Garza has been pulled from the rotation amid a brutal net rating (-7.5) with him on the court. Xavier Tillman and Chris Boucher have been limited to spot duty as well, with Joe Mazzulla opting for a small-ball lineup that’s yielded success so far.

Finding another big man should certainly a priority for the Celtics ahead of next season to improve upon this depth. Whether that move comes during this season or the offseason is the bigger question, but Boston’s success through 25 games could make this a bigger priority to address for the present.

**Is price right to get under the luxury tax:** The Celtics are within striking distance of dipping under the luxury tax line, needing only to trim $12 million from their books to do so. If Boston goes this route, Anfernee Simons and Sam Hauser are a couple of names to keep an eye on as candidates to be dealt to achieve this goal. The emergence of so many impressive young wings across the roster this year could make Hauser a bit more expendable in the right deal.

**Can Celtics seriously compete in East this year?** Even putting aside the possibility of a Jayson Tatum late-season return from his ruptured Achilles, the Celtics have held their own against the best of the Eastern Conference during the first two months of the year. Adding a meaningful player or two for the present and the future is suddenly a very reasonable option for this group, although one that’s far from a slam dunk when considering the team’s repeater luxury tax status.

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