Regaining flexibility has become a priority for the Boston Celtics. After two years over the second apron, it was time to get below that threshold. Jayson Tatum's Achilles tear could motivate them to push further.
If the franchise stays below the luxury tax for consecutive campaigns, it will reset the repeater tax. After waiving JD Davison, the organization is $18 above that line, per Spotrac.
Finding a trade or multiple moves that shed the necessary payroll to make that come to fruition may seem like an improbable accomplishment. However, that's losing sight of the fact that the Celtics control their financial destiny.
If they want, they can buy out Anfernee Simons, who's on an expiring $27.7 million contract. It's expensive and may not happen, but it's an option in their back pocket.
Boston figures to continue working to find a new home for Simons via trade. However, a buyout could prove the cleanest option. There isn't a need to attach draft capital to him. It's also the choice that removes the most money from the Celtics' books.
It would also afford them the ability to pursue free-agent options that they view as more intriguing than a player like Ben Simmons. To this point, they may have shied away from pursuing people in that category due to the projected price tag.
Even if Simons starts the year in Boston, if his trade market isn't appetizing, the organization could agree to a buyout with him during the season.
The Celtics could go a similar route after trading Simons
The 18-time NBA champions could aim for a deal where they subsequently buy out a player they acquire. In that scenario, the primary targets would be on expiring contracts. It's an approach that could lead to a less expensive resolution than going this route with Simons.
For instance, what if the Chicago Bulls, a franchise that routinely prefers the play-in tournament to the lottery, is agreeable to a trade where they receive Simons for Zach Collins and a small salary like Dalen Terry?
Boston could buy out Collins, who enters the 2025-26 campaign on an expiring $18 million deal. If there's a suitor that would absorb Georges Niang's $8.2 million contract for the price of a second-round pick, the Celtics could keep Terry if they want.
If they prefer Niang -- and to retain their draft capital -- they could also buy out Terry, who is on an expiring $5.3 million pact this season.
Boston has 14 players on its roster, satisfying the regular-season minimum. Dipping below that would require an acquisition. A relatively inexpensive signing like Simmons would accomplish that. In any of the scenarios outlined, the organization could make that move while staying below the luxury tax.
Keep in mind that players with at least three years of experience who sign a one-year veteran minimum contract only count against the cap for $2.1 million. That's equal to the minimum salary for a player with two years of experience.
Perhaps there's a trade out there that saves the Celtics money. That includes via buyout. If it doesn't require parting with draft capital, it's an ideal way to get under the luxury tax.
However, the franchise also knows that they don't need another team's cooperation to make that happen.