“The Porzingis and Jrue Holiday trades save Boston a projected $180M in tax penalties.” ESPN’s front-office insider Bobby Marks confirmed the reason why the Boston Celtics were eager to ship out important members of the championship-winning roster. Even the GM, Brad Stevens, added that the financial constraints tied to the NBA’s new tax structure tied their hands. “The second apron is why those trades happened.” In return, they got draft capital and even players like Anfernee Simons and Georges Niang. But are they or any more players on their way out?

Let’s understand what the Celtics benefited from the trades first. Holiday was shipped to the Portland Trail Blazers in a deal that brought young scoring guard Anfernee Simons to Boston. His contract is not cheap either, and ever since his trade, there have been reports that the Celtics have explored the idea of flipping Simons’ $27.7 million expiring contract. Now, we have the latest update, which provides insight into the wait-and-watch game as the roster for next year remains undecided.

“The word I’m getting is that it doesn’t seem like that there’s anything really brewing in terms of the Celtics making a trade involving Simons or Niang. It’s just kind of seeing what teams would be interested in, taking that knowledge into the start of the season. And we’ll see where this team does at the trade deadline.” Brett Siegel on The Garden Report added that the C’s would be happy to get a deal done, but are prepared to roll into next season with both.

All those trade talks are on the “back burner” until they figure out the roster and their roles. “The sense that I am getting is that they’re just going to roll with this roster, the guys they acquired this offseason, into the regular season. See what kinda roles they have, especially a guy like Simons – young, final year of contract – and he turns out to be an absolute diamond in the rough for them, and all of a sudden that’s a guy they can extend, keep as part of the core, and be the point guard moving forward next to Jaylen Brown and Jayson Tatum.”

Only if a suitable offer comes, Niang or Simons will be out; otherwise, they are etched in the plans for next season. And previous to this report from Siegel, a third name alongside Niang and Simmons was swirling–Sam Hauser. A few days ago, per The Ringer, “but no one should be shocked if/when Sam Hauser gets traded.” Why Hauser?

Reportedly, the Celtics are still about $20 million over that second apron. That’s part of the reason why the Celtics are looking to reroute Anfernee Simons in the first place.

Anfernee Simons previously had suitors in the West

As it goes in the NBA, no deal is permanent. That is why, despite the extension, Hauser’s future is apparently not in Beantown. The 27-year-old forward has been a key member of the bench for the Celtics for the last couple of seasons and just signed an extension last year. But the main reason for his being on the chopping block is his salary. He is due $45 million over the next four years. This is the first year his extension is kicking in. With Jayson Tatum set to miss the majority of action next year due to an Achilles injury, many are calling this a “gap year” for the Boston franchise.

That’s why the moves are being made to avoid a second apron situation while their star player is out. Which is why the other teams are on notice, and one of them had its eyes set on Anfernee Simons. Previously, ‘Celtics Today by Chat Sports’ host Tyler Smith revealed how Memphis is still in the picture for a trade. No, it doesn’t involve any big names like Ja Morant, Jaren Jackson, and Santi Aldama, but the Grizzlies are ready to offer something else. “This was one that kind of got brought up that brings Brandon Clarke, Vince Williams, and John Konchar to Boston in exchange for Simons. A couple of smaller contracts, ones that are easy to flip…” How would this help?

This trade would allow the Celtics to acquire players with smaller, movable salaries. The $6.7 million that would reportedly be saved from the deal would be an interesting relief on the salary cap front. That’s why Smith added, “Like, I like the way that it kind of breaks up the money and gives Celtics more flexibility to make deals down the line”. But this was all before Siegel’s recent report about any development from the front office.

“Are they moving Sam Hauser? Could it be Anfernee Simons?’ I heard that those talks took place well before the Summer League … but it doesn’t seem like there’s anything on the burner right now.” So, it is obvious that Boston will make sure that they get below the second apron no matter what; it’s just a question of who the cap casualties will be.