Why the Boston Celtics could be aggressive in trade market this offseason

Now is not the time for inaction if you’re Brad Stevens. The Boston Celtics President of Basketball Operations built a roster capable of coming within two games of Banner 18, all through the work he did in his first year in charge of the Cs front office.

Stevens’ work started just over a year ago when, in his first move in charge of player movement, he traded Kemba Walker to the Oklahoma City Thunder–he was subsequently waived and signed/flailed with the New York Knicks–to bring back Al Horford. Without Horford, there is no Eastern Conference championship banner hanging in the T.D. Garden rafters starting this winter and moving forward. Stevens’ first foray into the trade market was a success.

The other moves Stevens had made in the offseason, including trading for Josh Richardson and signing Dennis Schroder, set the stage for the trade deadline deals that would bring essential postseason reserve Derrick White and admirable Eastern Conference quarterfinals Robert Williams III fill-in Daniel Theis.

All throughout Stevens’ run as front office leader, complacency has been notably absent. The core Danny Ainge left him when he departed the Boston Celtics organization in June 2021 was elite, but the supporting cast around them has, and still does, need work.

Luckily, Boston should be busy this offseason because of recent news regarding their luxury tax bill. Namely, per Spotrac’s Keith Smith, the fact that they won’t be paying one after everyone’s salary figures have been finalized:

The Boston Celtics have the greenlight to be aggressive in the 2022 offseason

Armed with the traded player exception created by the Evan Fournier sign-and-trade to the New York Knicks last offseason, the Boston Celtics have the means to improve without giving much in return. An unwanted contract on their current roster, like Terrence Ross or Derrick Favors, could be simple addition to integrate to an untouched roster.

Without an imposing repeat offender tax to bog them down–the repeat offender tax rate begins at a stunning $2.50/dollar of salary over then increases to $2.75, $3.50 and $4.25 for every additional $5M over the line, with a 50 cents for every additional $5M charge doled out beyond that, per the NY Daily News–Boston is in the best position possible to be aggressive this offseason.

Stevens sitting on his hands with a contender right at the doorstep of the Larry O’Brien Trophy this offseason would be the fatal mistake pundits look back at should Jaylen Brown and/or Jayson Tatum one day decide to want a new home.