The Celtics have two days have to sign two players to fill open roster spots by Thursday, February 19. The open spots were the result of the trade deadline moves that ultimately got them under the tax line this season.
There's a little bit of a needle still left to thread, though, and the Celtics will be playing a bit of a financial shell game with those spots as we finish out the season.
The first thing you need to know is they're $842,292 below the tax line, but they have roster spots to fill between now and the final game of the season on April 12. The team is required to fill 14 roster spots, but they have some small exceptions.
They are allowed to go below the 14-man limit for no more than 14-straight days, and no more than 28 days during the season. This is important because the tax is calculated based on the amount of money actually paid out at the end of the season. By maximizing the 28 days without those two spots filled, they can keep themselves from spending more than $842,292.
So expect the Celtics to maximize those days, because the spots they're filling are end-of-bench, emergency guys. They have a full complement of rotation players, and on top of that, they're probably bringing Jayson Tatum back in a couple of weeks.
They have 10 regular rotation players, an 11th coming in Tatum, and a 12th depth piece in Amari Williams. They also have two-way Ron Harper Jr. ready to help as well, so playing a game with the final spots isn’t an issue.
Related: The Most Important Games Remaining on the Boston Celtics Schedule
Brad Stevens has already telegraphed that the Celtic won’t be using the final two spots to find a big name on the buyout market, even though the Celtics now have the tools to out-bid other contenders for any potentially coveted free agent.
“I would say that what we will be looking for will not be somebody that we're going to ask to come in and be a part of the everyday rotation when we're fully healthy,” Stevens said after his trade deadline moves. “We also need people that can come in and accept that and be ready to help us move this thing down the hill and forward. Anybody that comes in here will know that because that will be well communicated.
“Sometimes that actually eliminates, maybe, people with bigger reputations or whatever the case may be, but it brings in the right person for your team and so that's what we'll look for.”
The Celtics will be trying to fill at least some bit of a need, though.
“We’ll ultimately fill a roster spot with at least one more ball-handler,” Stevens said. “Then [we’ll] see how the rest of the needs play themselves out.”
There aren't a lot of options when it comes to available ball-handlers. Lonzo Ball is trying to find another home, and he might be a decent emergency option if he can prove he’s healthy enough. More likely, the Celtics will start dipping into the G League to sign players to 10-day contracts. Those will likely be on rookie minimum deals, the cheapest possible deals a team can sign.
The positive for the players is they get some time in the building to learn and make an impression with their skill and work ethic. The positive for the Celtics is they comply with the league rules and fill their roster spots.
Related: Projecting the Boston Celtics Starting Lineup and Rotation After Nikola Vucevic Trade
So don’t expect some big name to come walking through the door, other than Tatum coming back to play basketball again. The rotation is set and so is their depth. The guys they bring in will either be flyers or auditions for potential two-way contracts moving forward.
The Celtics could wait until the last day of the season and upgrade Harper Jr., for example, to make him eligible for the playoffs. He’ll be able to play as many minutes as he wants because he’s nowhere close to his 50-game two-way limit. By waiting until the end of the season, the Celtics will be able to stay under the tax but then still reward Harper with a standard contract.
It’s not exciting, but that's probably how it’s going to go.
More Celtics On SI: