Chris Forsberg goes over Celtics’ options for offseason moves with Toucher & Hardy
The bill is coming due for the Boston Celtics and moves are inevitable. How drastic is the question? Chris Forsberg explains.

BOSTON, MASSACHUSETTS – SEPTEMBER 24: Brad Stevens, president of basketball operations for the Boston Celtics, speaks to the media during Boston Celtics Media Day at The Auerbach Center on September 24, 2024 in Boston, Massachusetts.
Photo by Maddie Malhotra/Getty ImagesChris Forsberg, who covers the Celtics for NBC Sports Boston, joined 98.5 The Sports Hub's "Toucher & Hardy" show on Wednesday, to discuss the Celtics' upcoming offseason. They went in-depth on the implications the NBA's luxury tax and second apron threshold may have on the Celtics roster and other challenges that could have drastic effects on the 2025-26 season and beyond.
During the interview, Chris and the guys discussed a handful topics. The first of which was the future of point guard Jrue Holiday.
Holiday is one of the most likely veterans that will not return to Boston next season. He has a $34.2 million dollar cap hit and is on the back-nine, so to speak (i.e. an obvious choice). Also, the Celtics must get at least $20 million off the books to get under the second salary apron and $40 million to adhere to the luxury tax, so moving Holiday's entire contract would get them well on the way.
"My mind says, the easiest way to [get under the second apron] is to move on from a veteran like Jrue Holiday," said Forsberg. "It also has other pain points like having to move Sam Hauser."

However, note that they must move his full salary. Theoretically, a Holiday trade that requires Boston to bring money back from the other team (Forsberg used $16 million as an example), would be less effective and require multiple players to be dealt.
"[The Celtics] really got ahead of the curve before banner 18, and now the rent is coming due," he said. "[However] when people start making these trades and they are like 'oh, go get this player and this player,' the money just doesn't work."
That being said, the Celtics may struggle to move Holiday without retaining a sizable piece of his contract. Again, he's aging and his production declined in 2024-25, so teams will likely be reluctant to take on such a high bill for a diminishing player.
Also it's worth noting, that many other teams are facing second apron and luxury tax struggles of their own. In fact, there are really only a select few teams across the league that could bring in a bill like Holiday's and remain under the apron, let alone the tax. That means Boston would likely need to find a three-team trade and/or retain some salary.
"As much as his shooting numbers were down last year, he is still a valuable player to a contending team," said Forsberg. "While [his contract] is a little bit daunting - three years, and the $104 million - all it takes is one team that is willing to make that deal.
"I think there will be interest, and I do think that the Celtics will have to hunt the right return - what's the least painful," he continued. "It's just the reality. When they traded for these guys and when they re-signed them, we understood that this was going to come due at some point, and here we are."
Shifting gears to the second topic, the future of center Kristaps Porziņģis has, clearly, come into question. Porziņģis missed a significant portion of the end of the season due to an unknown illness that continued to linger throughout the playoffs, where he was largely a no-show. So, now what's next?

Surprisingly, Forsberg says that despite his contract, health and age, Porziņģis may actually return to Boston - at least for some of the season - because "his value is as low as it's going to be." Which, considering how the end of 2024-25 has gone, coupled with his history of injury, makes some sense.
"He's certainly a candidate to be moved in the season - maybe at the trade deadline. He will still be an expiring [contract], teams will be interested for the playoff push, if he can show he can be himself," he said. "There is [also] other, more drastic options. ... If you just don't think he's ever going to be healthy, there's ways to get salary off the books that's not great."
The other option the Forsberg eluded to would be to wave Porziņģis' contract making him a free agent, but at the same time "stretching his contract," which is essentially a clause where teams can pay a players owed money over three years because of extenuating circumstances.
For Boston, that would mean eating $10 million of dead cap money through the 2027-28 season. Also, that would essentially be 'waving the white flag' on Porziņģis because they would have to concede he's unlikely to ever return from the illness.
The third topic of conversation from the interview that stood out was: What's next for Jaylen Brown, and how could Jayson Tatum's injury change his future in Boston?

Jayson Tatum's injury "really complicated the offseason," said Forsberg.
For the first time in years, the Celtics must genuinely consider if they can feasibly afford to keep Brown and Tatum together. The ability to do so will largely hinge on whether incumbent owner Bill Chisholm decides he wants the C's to go below just the second apron or the luxury tax as well.
"The Tatum injury adds a whole wrinkle to it. In a vacuum I'd say [the Celtics] don't even think about moving Jaylen Brown, but the reality is you have to examine everything because putting the puzzle pieces together is just getting so much more difficult."
But there is more to that decision than just the dichotomy of spending money vs. winning games. As aforementioned, Tatum's injury throws a wrench in all conventional plans - at least in theory.
Although their is varying timeframes for the return of Tatum, Forsberg thinks, "it feels slightly reckless," to have Tatum come back from the injury too fast - any part of the 2025-26 season likely being 'too fast.'
That would mean they are looking at a fall 2026 return, at the soonest. Keeping Brown on that time, means Boston has to be OK with essentially chucking money out the window in a year they probably will not be making a championship run. Meanwhile, by the time Tatum is back, Brown is nearly 30 and Derrick White is 32 - potentially nearing the end of their primes, as crazy as that may sound.
So, Forsberg wonders:
"Is it more prudent to embrace a more painful rebuild, to get below the tax, to reset the repeater-penalties over the next two seasons, where you're rehabbing Tatum and then getting him back to being his full powers?" he said. "I don't envy of these decisions."
Listen above for the full interview with Forsberg on Toucher & Hardy, which covers a wide range of Celtics/NBA topics.
Luke Graham is a digital sports content co-op for 98.5 the Sports Hub. He is currently a sophomore at Northeastern University studying communications and media studies. Read all his articles here, and follow him on X @LukeGraham05.