I think we're projected to be about $17.7 million above the second apron before signing any free agents. So, that's the goal.
https://www.spotrac.com/nba/boston-celtics/cap/_/year/2025/sort/cap_total
It does seem like the greater concern is getting under the 2nd apron threshold for the 2025-26 season ($207,875,000 per Spotrac), based on Wyc's statements. The tax threshold appears to be lower than this at $187,897,000. It sounds like they are willing to pay the tax but want to avoid the repeater 2nd apron penalties. The $17.7 they are projected to be over does not include Kornet, Horford, or Craig. Don't see how they get under the 2nd apron for 2025-26 without trading a starter.
If I understand correctly, if you are over the second apron 2 years in a row, your future first round pick (7 years out or something) goes to the end of the first round (essentially becomes a second round pick) but that you can get the pick back if you then stay below the 2nd apron for at least 2 of the next 5 years? I believe the Celtics were over the apron in 2023-245 and will be over in 2024-25. So they could be over in 2025-26 but then would need to get back under it by 2026-27 and beyond to avoid the draft pick penalties. Can someone confirm? Is this correct?
Not quite. They would need to be below 3 of the next 4 years. If a team is in the 2nd Apron for a given year then their draft pick gets penalized if they are in the 2nd Apron two or more of the following four years.
The C's are already locked in the 2nd apron in 24-25. If they are in the 2nd Apron again in 25-26 they would need to stay out of it in the next seasons of 26-27, 27-28 and 28-29 in order to avoid getting their pick sent to the back of the first round.
So getting out of the 2nd Apron next year isn't actually all that critical, there is no real reaosn they shouldn't be other than tax. They could be in it next year and as long as they clear it in the following three years they won't suffer any draft pick penalty. I expect they'll still be in it next year, because a 2 years in then 3 years out pattern is sort of optimal to maximize spending power and becasue it will be hard to clear 20 million from the books next year without hurting the team significantly.
If they don't want to bring back KP they could simply let him expire after 25-26, and that would get them out without having to do anything else going forward. But they would still be fantastically expensive NEXT year. What I sort of expect is a Holiday trade for piece(s) making less over a shorter time period than he is allowing them, to save a big chunk next year, but still be over the 2nd apron, followed by getting out completely in 26-27.
Some examples would be swapping Holiday for somebody making around 20 million next year but is also expiring. Someone like Marcus Smart, Nikola Vucevic, Duncan Robinson, Colin Sexton, Harrison Barnes. The C's would save 10-14 million in salary and close to 100 million in Salary+Tax next year then be completely off the money and below the second apron the following year when that guy expires.