Posting this from ESPN Plus, per Bobby Marks this morning:
"Offseason transactions: Kristaps Porzingis (trade), Dalano Banton (free agent), Jordan Walsh (draft) and Oshae Brissett (free agent)
Who to watch: Jaylen Brown, Grant Williams and Damian Lillard
Brown was one of seven players to average 27 points and shoot at least 50% after the All-Star break. He earned All-NBA honors and is eligible to sign a five-year, $288 million supermax extension. The contract would be the richest in NBA history.
Since the NBA instituted the designated veteran extension rule (supermax) in 2017, 11 of the 12 players who met the All-NBA criteria have signed the designated extension. The lone exception was Kawhi Leonard in San Antonio. Under the supermax rules, teams are required to offer an extension for a total of six seasons (including what is left on the player's existing contract) but not mandated to offer a first-year salary starting at 35% of the salary cap. In 2020, Rudy Gobert signed a supermax extension that was $23 million less than the extension of Giannis Antetokounmpo.
Williams, a restricted free agent, sits in a holding pattern as the market with teams that can present an offer sheet has shrunk. Outside of the Spurs, who have $23 million in room, the maximum offer sheet that Williams can sign is four years, $54 million (the $12.4 million non-tax midlevel). If the Celtics matched, it would cost them an additional $40 million in projected tax penalty.
Williams shot 44.5% on corner 3-pointers over the past two seasons, running in the top 10 among all players who attempted at least 200. Williams averaged a career-high 25.9 minutes this past season, but fell out of the rotation in the first two rounds of the playoffs. Lillard's trade request could open the door for Boston to explore trade packages for the All-Star, especially with the void at point guard after trading Marcus Smart to Memphis. The question is whether the Celtics can pry the All-NBA guard out of Portland without giving up Jaylen Brown?
The Celtics can include up to five first-round picks (they owe a top-1 protected pick swap to San Antonio in 2028) in a trade and have the contracts of Malcolm Brogdon, Derrick White and Robert Williams III to use as matching salary for Lillard.
Available exceptions: Veteran minimum and trade ($1.8 million)
Below the $182.5M second apron: $3.5 million
Projected tax penalty: $21.4 million
Players under contract: 13
Two-way players: 0
Extension eligible: Jayson Tatum (not supermax), Brown, White (as of Sept. 30), Brogdon (as of Oct. 1) and Payton Pritchard (rookie)
Free-agent status:
Blake Griffin | Non-Bird
Grant Williams | Restricted | Bird
JD Davison | Restricted | Non-Bird
Mfiondu Kabengele | Non-Bird"