Regaining flexibility has become a priority for the Boston Celtics. After two years over the second apron, it was time to get below that threshold. Jayson Tatum's Achilles tear could motivate them to push further.
If the franchise stays below the luxury tax for consecutive campaigns, it will reset the repeater tax. After waiving JD Davison, the organization is $18 above that line, per Spotrac.
Finding a trade or multiple moves that shed the necessary payroll to make that come to fruition may seem like an improbable accomplishment. However, that's losing sight of the fact that the Celtics control their financial destiny.