The Boston Celtics will be $8M below the second tax apron with 12 players after acquiring Kristaps Porzingis. If Grant Williams doesn’t return, they still have enough flexibility to use the $5M tax MLE. Re-signing him would take them over the second apron, eliminating the MLE.
I can't imagine we match any offer for Grant.
The 2nd apron doesn't really matter much this year. The only thing you lose is the MLE, the other penalties don't kick in this year. So really the question is what is
a) Grant on whatever contract he gets offered
b) 5 Million MLE guy + tax savings.
They could easily re-sign grant, it would just cost them a lot in tax.
And it would lock them into a midrange contract that they couldn't afford to keep, and would start the clock on a repeater tax.
They are going to be in the repeater tax no matter what, the line for that is the luxury tax line not the second apron so that's not really an issue. The "locked in" contract thing is only a big deal if its a contract you don't think will be movable for an asset.
Basically this boils down to Grant isn't going to be here long term, but if the contract he ends up getting offered is good value they should match it then trade him down the lien for an asset. If its good value but the other team is willing to give you an asset in a S&T do that. If its not good value let him walk.
What you consider "good value" is in the eye of the beholder. But if some team comes and offers 10M/year just to tries and snipe him the c's SHOULD match, because all it costs this year is money. My point is if they don't it would be for no other real reason than saving money this year.
Of course if some team wants to get stupid with an offer he'll be gone, but that was always the case.