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The Celtics cannot renegotiate Pierce's $15 million salary for 2013-14 -- that's against the NBA's contract rules. But because Pierce has a player option on the deal, that rule can be (quietly) circumvented. If Pierce executes his early termination option for the 2013-14, he becomes a free agent on July 1. Boston retains his Bird rights and could go over the cap to sign him. Needless to say, Pierce could be had for far less than $15 million -- Garnett signed a 3-year, $36 million deal last summer. Depending on how badly he wants to retire a Celtic, Pierce could go lower, maybe even something like two years, $18 million. It wouldn't get Boston under the cap, but it'd shrink or eliminate the luxury tax bill while keeping a key cog in place as Jeff Green develops.