The Boston Celtics were knocked out by the Miami Heat in the Eastern Conference Finals, and they are left with plenty of questions about their future. With both Jayson Tatum and Jaylen Brown due contract extensions, their roster is about to get a lot more expensive and the new second tax apron (subscription required) figures to play a key role in how they build moving forward.
The Celtics should go all-in next season. They are currently $11.4 million below the second apron with the contract of Grant Williams to sort out. Boston could trade Malcolm Brogdon or Derrick White to free up some space, but they will not be able to replicate their depth after their two stars are both on supermax contracts.