Now that the Celtics-Nets blockbuster trade has officially been completed, here's a glance at where Boston's roster stands at the moment:
Guards: Rajon Rondo ($12 million), Courtney Lee ($5.2 million), Keith Bogans ($5 million**), Avery Bradley ($2.5 million), Jordan Crawford ($2.2 million), MarShon Brooks ($1.2 million).
Forwards: Kris Humphries ($12 million), Gerald Wallace ($10.1 million), Jeff Green ($9 million), Brandon Bass ($6.5 million), Kelly Olynyk ($2 million), Jared Sullinger ($1.4 million), Kris Joseph ($788,000*)
Centers: Fab Melo ($1.3 million), Shavlik Randolph ($1.1 million*)
Unsigned draft picks: Colton Iverson ($490,180)
(Note: * = Nonguaranteed; ** = Estimated (Bogans will sign a 3-year deal, final two nonguaranteed)
That's 15 signed players and one draft pick. Both Randolph and Joseph have nonguaranteed deals and decisions will have to be made soon on both (more so with Randolph than Joseph). Randolph's deal becomes fully guaranteed on Aug. 1, while Joseph's contract becomes only $100,000 guaranteed on Aug. 1 and $200,000 guaranteed if not waived by Oct. 29.
The Celtics still have midlevel ($5.2 million) and biannual ($2.1 million) exceptions at their disposal, but would be unlikely to utilize them this offseason (or at least not the full value) without some additional shuffling (there's little reason to make any long-term commitments for a team in transition, anyhow). With the current 15-man roster, Boston is on the hook for roughly $72.3 million, which leaves them above the luxury tax threshold ($71.75 million), something the team would desire to dip below after paying tax in each of the past six seasons. By receiving Bogans via sign-and-trade, the Celtics are hard-capped and must not exceed the apron ($75.75 million) at any point this season.
For those who have asked (and plenty of you have), the Celtics cannot amnesty any of the incoming players. Teams can only amnesty the players it signed before the new collective bargaining agreement in 2011. That means Boston's only candidates for amnesty are Rajon Rondo and Avery Bradley (which is to say they won't be using their amnesty clause).
If we're interpreting the collective bargaining agreement correctly, Boston can trade some of the incoming bodies, but only if their salaries are not aggregated when being moved. For example, Boston can still move Kris Humphries and his $12 million expiring salary, but cannot include any other outgoing players in that transaction.
Even if the Celtics elect to hang on to Humphries, when combined with Bogan's salary (a high number due to a provision called base-year compensation in the collective bargaining agreement; but not guaranteed after the first season), the team has potential to shed as much as $17 million next summer. The Celtics will hold a cost-efficient $2.2 million option on Brooks for the 2014-15 season as part of his rookie deal, while Joseph holds a $1.1 million qualifying offer if maintained through the year. The soon-to-be 31-year-old Wallace, currently the oldest player on Boston's roster, is owed $30.3 million over the next three seasons.