NBA Notebook: How the new CBA impacts the Celtics and Jaylen Brown

Grant Williams left the locker room first after a shocking Game 7. Al Horford soon crossed it and embraced Blake Griffin, Jaylen Brown and Jayson Tatum, who all sat at their lockers in an empty and silent room. The notion the Celtics mentioned all year of returning to the Finals never being promised came to fruition, and now, neither is a return to contention in general after a crushing loss. 

That's particularly true under a new collective bargaining agreement set to become the rule of the NBA this season, pending finalization, after the league and player's union agreed to a deal that aims to punish heavy spenders like Boston more than before. Tatum said after Game 7 it's important for the Celtics to retain Brown long-term and Brad Stevens echoed that sentiment, while also speaking highly of Williams, but while avoiding discussing negotiations, he also didn't discuss the implications of the CBA on them. 

"We don't even have a final document yet," Stevens said. "We're still waiting on the final, final document. I'd like to speak like I know everything. I know, like you do, 99.9% of it, but there will be a surprise in there somewhere I'm sure. It has taken this time of year and our whole staff has had to learn that and make sure we know it inside and out, and make sure we're prepared for all the curveballs that could throw. But certainly, there's a lot to learn, there's a lot of nuance to it. Luckily Mike (Zarren) and Austin (Ainge) are sitting back there, they know it way better than I do and we'll be prepared to tackle that for sure." 

The biggest change comes with the new second luxury tax apron, reportedly set at $179.5 million, roughly $45.5 million above the salary cap and $17.5 million over the luxury tax line. If teams cross that threshold, they lose the ability to sign players to the mid-level exception (think Danilo Gallinari, Dennis Schröder), can't take back more money than they send out in a trade (also can't aggregate multiple salaries to match an incoming one), their first-round pick in seven years (2031) becomes untradable and you can't sign buyout players during the season. While the deal expanded the tax brackets based on the increase in the salary cap, making it harder for teams to rise into more punitive brackets on annual salary increases alone, long-term team building becomes hard above the apron.

Those restrictions wouldn't have impacted the Celtics significantly this year. They lost Gallinari to injury and didn't acquire any buyout players. They could suffer from them into the future, particularly as their salary base grows. Their allowances currently sit at $166.1 million for next season, $13.4 million below the second apron, which means that's the most they can pay Williams in restricted free agency, though realistically that number will be lower if Boston wants to re-sign or replace Blake Griffin. Of course, Williams can force them to exceed that threshold by signing a larger offer sheet with another team. 

"Grant's a good player, Grant has been a good player," Stevens said. "He is a good player who was on a really deep team and with the addition of (Malcolm) Brogdon last year, that was going to require that guys who got a little bit more opportunity weren't gonna get as much. That obviously hit a few of our players, Payton (Pritchard) included, and Grant was another one of them. Everybody around the league knows that Grant can add value to a winning team, we know that. We're big fans of his and I thought he did a lot of great things when he got the opportunity, but I don't think it was an easy roster to always decide who would play because we did have a lot of good players."  

While Williams may not find more than $13 million annually in free agency, Boston's number might come in even lower considering any long-term contract he returns on would increase by as much as 8% annually and combine with a potential Brown super max contract to push the Celtics above the second apron for the foreseeable future. Crossing the line now wouldn't be the end of the world for Boston, Williams is better than any mid-level signing they can make and the Celtics probably don't need to make any trades, though it's hard to imagine the team expanding its salary base significantly for a player who played sporadically last year. If Boston crossed the second apron in consecutive seasons, the frozen pick in seven years would fall to the end of the first round.

Then comes the Brown decision. As we've discussed here before, Brown's max contract extension (35% of the cap) would begin at roughly $50.1 million in the 2024-25 season, which would thrust the Celtics to within $20.5-million of the second apron before filling as many as seven open roster spots. Boston could technically sign him for short of the supermax, as Utah did with Rudy Gobert (signed for 31.44%, $35.3M in 2021-22). That seems unlikely even if Brown could lose super max eligibility entirely if traded. There may be some wiggle room. Zach Lowe indicated several times on his podcast there likely won't be. It's worth noting Brown's agent Jason Glushon also represents Marcus Smart, Al Horford and Sam Hauser, and that Tatum will become 35% of the cap in 2025-26, when he'll inevitably begin a supermax extension at roughly $55.1-million. 

Brown and Tatum would account for $105.2-million that year, with only Smart and Williams III currently signed for $34.6-million, placing 66.4% of the second apron between four players. By then, trading Brown would mean needing to take back less than his salary, which will be difficult to move for fair value. Would trading Brown now significantly save the Celtics financially? Probably not. Some popular realistic trades, like my idea of flipping Brown and Brogdon to Atlanta for Dejounte Murray, De'Andre Hunter and Onyeka Okongwu, would slash $7.9-million off Boston's books this year, but Murray and Okongwu become free agents in 2024 like Brown.

A similar deal with the Knicks shows how much risk and uncertainty the Celtics assume by moving Brown, generally. R.J. Barrett brings more flaws despite playing on contract where the final three years would be worth half of what Brown makes during those seasons. Quentin Grimes becomes extension-eligible next summer. Obi Toppin enters restricted free agency. The Celtics may be able to kick back crossing the second apron by one year with a move like that, but is it worth whatever contending ability you lose in the present? It'll come down to how much you feel Brown complements Tatum, how much room he has to grow into his next contract and most importantly, how long Brown sees himself playing in Boston. Signing for $295 million won't be a hard choice. Staying committed is a different one.

While Barrett, Grimes and Toppin, or Murray, Hunter and Okongwu could easily combine for Brown's $50-million salary within the next two years, Kevin O'Connor's idea of a Brown and Anfernee Simons swap while the No. 3 overall pick changes hands presents the most uncertainty and savings. That's the worst bet of any Brown deal, going younger and smaller. Trading Brown for Kevin Durant, ironically, would make the most sense on all fronts. That conversation sits in the past. 

So Brown probably returns at a supermax figure that'll force both sides to figure out the second apron implications later. Fortunately for the Celtics, Brogdon, Horford, Smart, Williams III and Derrick White are all signed through 2025 on friendly contracts signed before the new CBA. Gallinari returns at $6.8 million and the team owns a $3.5-million team option on Mike Muscala's contract, along with its own first-round picks between 2024-2027 (2028 is owed to the Spurs as a swap option). 

That provides plenty of depth for at least next season, and sending out Williams in a sign-and-trade alongside Pritchard could return a serviceable rotation player while keeping Boston below the second apron, maintaining mid-level money and trade flexibility into the season. Brown becomes trade-ineligible for one year following the date of his extension.

Around the league, far more difficult cost-cutting will take place in what's expected to be an all-time active trade summer. The CBA built to kill the Warriors will begin doing so with the team already miles above the second apron before addressing Draymond Green's free agency. The Clippers will maintain next to no flexibility for the same reason, and won't be able to use mid-level money to add to their roster. Milwaukee has only $16.4 million in room below the threshold with Brook Lopez entering the open market following a defensive player of the year caliber season. 

The Mavericks, Suns, Trail Blazers, Pelicans, Heat, Nets and 76ers, among many others, will also face difficulties keeping their teams together if they want to maintain the ability to build teams into the future. The new CBA killed going all-in on now. The Celtics stand among the teams most ready to sustain it, luxury tax questions aside, though they're one of the franchises such a deal targeted for parity's sake.

"Every team's going to have to make tough decisions every year," Stevens said. "At the end of the day, we love our foundation, we love our core and that's really our focus and priority." 

Here's what else happened around the NBA this week...

Boston (lost 3-4 vs. Miami): Brad Stevens announced Joe Mazzulla will return as head coach after a rocky postseason where the Celtics went six games against the Hawks, needed to overcome a 2-3 deficit against the 76ers then fell one game short of pulling off the first 0-3 comeback in NBA history against Miami. Jayson Tatum fell injured with a left ankle sprain on the first play of Game 7, Malcolm Brogdon failed again to play through a tear in his right arm and Robert Williams III managed only 14 minutes through illness in what became a blowout loss at home. Stevens asserted Mazzulla is the right person for the job in his postseason press conference where he also expressed a desire to retain Jaylen Brown long-term as he becomes super max extension-eligible. 

Chicago: Began extension talks with Nikola Vučević, who the team can agree on a long-term deal starting at $26.4 million, a 120% raise on his current salary under the old CBA. The sides, who Shams Charania reported have mutual interest in coming to a deal ahead of the June 30 deadline, further lock in on a Bulls core that's struggled to compete with the other east contenders entering another season Lonzo Ball is expected to miss entirely. Dan Bernstein on 670 The Score indicated Bulls officials recently began doubting Ball will ever play basketball again since struggling to recover from 2022 meniscus surgery. That should mean rebuild.

Dallas: Michael Scotto denied a Bleacher Report story reporting that Kyrie Irving and the Mavericks have a handshake deal in place for the star to return to Dallas in free agency. Erick Pincus said that deal was formulated when the Mavs landed Irving from Brooklyn in February, with Irving's intention at the time being a max contract. Scott nonetheless affirmed Dallas' intention to retain Irving while Brian Windhorst previously stated the franchise plans to pursue moves, perhaps even trading the No. 10 overall pick, to convince Irving to stay alongside Luka Dončić. 

“I’m a free agent this summer, but I am in no rush to make a decision,” Irving said earlier this month. “The speculation around my name from all these individuals that get on TV and have these personalities…when they speak on my name and they’re talking about potential teams that I’m going to, respectfully, I’m asking you to please stop paying attention to that. I am in no rush to make a decision.”

Denver (lead 1-0 vs. Miami): Won their first-ever NBA Finals game behind 27 points, 10 rebounds and 14 assists from Nikola Jokić as his fast track to his first NBA championship continues. Jokić didn't need to shoot for nearly the entire first quarter as he picked apart the Heat's defense in two-man games with Jamal Murray (26 points, 10 assists) and Aaron Gordon (7-10 FG). The Nuggets held Miami to 20 points in the first quarter and capped by stealing a rebound from Cody Zeller and funneling the ball to Jokić under the net for his first attempt. Gordon shut down Jimmy Butler in the 104-93 win, a starving offensive night for Miami. 

“I’m not here for the credit. I’m here for the wins,” Gordon said. “Playing with guys like the guys that are on this team is just a blessing. It’s a beautiful opportunity to play with guys on the team that have so much talent, have so much skill and have so much passion for the game of basketball." 

Detroit: Hired former Suns head coach Monty Williams on a staggering six-year, $78.5 million contract that makes him the highest-paid NBA coach. The Pistons previously interviewed Overtime Elite head coach Kevin Ollie and Bucks assistant Charles Lee as finalists in a slow-paced, low-key search to replace Dwane Casey, who entered the team's front office. Troy Weaver waited and found a high-profile name to lead this young group, securing a major financial commitment from owner Tom Gores. 

"After spending some time with Monty, it's clear that he's found a unique balance between achieving victory at the highest level while at the same time nurturing a culture of growth, development and inspiration," Gores said. "I'm beyond excited. This is a huge win for us."

Golden State: Bob Myers left the Warriors after a failed negotiation to sign a new contract to retain the architect of the Warriors dynasty. Myers stepped down after a 12-year run with the organization that included four championships, including last year's Finals win over the Celtics. Between the Draymond Green punch that opened the season, an inconsistent regular season and uncertain futures for the team's core under a new prohibitive CBA, namely Green, Myers might be leaving ahead of a deconstruction of that dynasty. Kirk Lacob, owner Joe Lacob's son, is a favorite to replace Myers alongside Mike Dunleavy Jr. Lacob sounded shocked.

"The bottom line is this job, the one I'm in ... requires complete engagement, a complete effort, a thousand percent, and if you can't do it, then you shouldn't do it," Myers told ESPN. "So that's the answer to the question of why. I can't do that to our players. I can't do that to Joe and Peter [Guber]. Really, I can't do it to myself. And that's the question I've been wrestling with."

Houston: Ime Udoka will pull former Celtics assistants Ben Sullivan, Aaron Miles and Mike Moser to his new Rockets staff, according to the Boston Globe, in moves that'll inevitably end the Udoka era in Boston and force Joe Mazzulla to reorganize his bench. Sullivan previously told Boston Sports Journal he was 100% committed to the Celtics, though that was before Houston hired Udoka, who gave Sullivan his first NBA opportunity and has long-standing relationships with Oregon natives Miles and Moser. 

“It is going good,” Udoka said after throwing out the first pitch at Thursday's Astros game. “I had to wait and be patient on some things. I talked to a lot of high-level candidates. We have some commitments, and then obviously, with some of the guys I brought to Boston, with them finishing up now, I can move along in the process and hopefully bring some of them here, as well.”

Indiana: Celtics legend Larry Bird returned to the Pacers facility and will advise the team this offseason in a role he filled sporadically with the franchise in the past. Kevin Pritchard took over Bird's president role in 2017 and continues to serve in that role, whereas Bird, 66, attended pre-draft workouts with the team this past month. The Pacers confirmed Bird's return with a photo. 

Lakers: Jovan Buha of The Athletic expects D'Angelo Russell to return to the Lakers, though at a rate below the four-year, $100 million contract he expected to sign with the Timberwolves before they traded him to LA in February. Buha predicts a limited market for Russell, and it's hard to agree, with him potentially getting squeezed to or below $20-million average annual value. Mo Bamba and Malik Beasley will likely see their player options declined toward retaining Rui Hachimura, Lonnie Walker IV and Austin Reaves, who Michael Scott could see the Spurs, Rockets and Magic all pursuing in restricted free agency. LA will match. 

Memphis: Adam Silver ominously reported the NBA received new information in the Ja Morant investigation and will announce a punishment for the star's latest gun-waving incident on social media after the NBA Finals. Brian Windhorst reported the guard could receive a significant suspension from the NBA after missing eight games and spending a short time in a Florida rehab facility following a similar incident in March. Morant missing most or all of next season would be a major blow for the Grizzlies, but perhaps what's best for Morant's long-term health and sustainability in his role as not only Memphis' star, but one of the game's brightest. 

"We made the decision, and I believe the players association agrees with us, that it would be unfair to these players and these teams in the middle of the series to announce the results of that investigation," Silver said before Game 1. "Given that we're of course in the offseason, he has now been suspended by the Memphis Grizzlies indefinitely, so nothing would have changed anyway in the next few weeks. It seemed better to park that at the moment, at least any public announcement, and my sense now is that shortly after the conclusion of the Finals we will announce the outcome of that investigation."

Miami (down 0-1 vs. Denver): Lost Game 1 in an offensive performance that must've infuriated Celtics fans who watched the Heat shoot roughly 10 points above their expected percentage for their shot quality in the east finals. Caleb Martin finished 1-for-7 after torturing Boston for the entirety of last round, Max Strus shot 0-for-10 and Aaron Gordon shut down Jimmy Butler, while the Heat as a team attempted only a Finals record two free throw attempts. Miami trailed by an average of 10 points, but never seriously contended to take a lead in the series-opening loss. The Heat's defense stood up, forced turnovers and stopped the three. Bam Adebayo became the latest defensive center to look completely incapable against Nikola Jokić though. Cody Zeller is in line. 

Philadelphia: Officially hired and introduced former Raptors head coach Nick Nurse to replace Doc Rivers during an occasionally contentious press conference that signaled he's no longer north of the border. Nurse sparred with reporters over James Harden's future in Philadelphia and tried to instill confidence the team would evolve from its recent history of second-round exits. He also noted his ability to deconstruct the kind of defenses he threw at Joel Embiid to slow him while coaching Toronto. 

“I don’t really vibrate on the frequency of the past,” Nurse said. “When we get a chance to start and dig into this thing a little bit, it’s going to be only focused on what we’re trying to do going forward."

Phoenix: Hired former Lakers head coach Frank Vogel in a surprise shift from Monty Williams' assistant Kevin Young, establishing a defensive mindset under an experienced, bigger-name coach. The Suns will reportedly pay Vogel five years, $31 million, a desirable result for Vogel after sitting out last season after the Lakers fired him and reportedly receiving overtures from the Celtics to join Joe Mazzulla's staff. He will not be doing so now, leaving Stephen Silas, among others, as experienced candidates. Doc Rivers pulled his name out of the race for the role after finishing as a finalist, with only Toronto's head coaching job now open. 

Toronto: Raptors assistant coach Sergio Scariolo, who heads Spain's national team, remains the popular name around the team's head coaching search as Toronto becomes the only team missing a head coach into June. Kings assistant Jordi Fernandez and Grizzlies assistant Darko Rajakovic will compete with Scariolo, as could F.C. Barcelona head coach Šarūnas Jasikevičius, according to Marc Stein. The outside-the-box approach to the position will continue to set the Raptors apart, where they largely stood under Nick Nurse. ESPN analyst J.J. Redick and fired Nets head coach Steve Nash emerged as early betting favorites. 

Utah: Jazz CEO Danny Ainge defended his former team's decision to retain Joe Mazzulla, who Ainge interviewed and hoped to land on Will Hardy's coaching staff when they hired Hardy away from Boston. Ainge called Mazzulla a better coach, according to the Celtics, than former Boston head man Ime Udoka in an interview with the Boston Globe's Dan Schaunessy. 

“This team found joy,” he said. “They were inconsistent, but they were rooting for each other. They were all defending Joe in the media. You see Joe’s toughness and stubbornness. He’s a relentless worker. He has a passion to learn. Joe is a leader, and I think this was a difficult situation with the high expectations the team had coming in. I don’t think there’s anybody there that doesn’t believe that Joe is better than Ime [Udoka] as a coach.”