Celtics weigh Simons trade as Tatum sidelined and payroll tightens

The Boston Celtics enter a pivotal offseason with a markedly altered roster, a looming question about how to navigate the sport’s second luxury-tax apron, and an uncertain path forward while Jayson Tatum recovers from a torn Achilles. The front office has moved decisively to shed payroll after winning the 2024 title, and the team remains open to further changes, including potential trades centered on Anfernee Simons, the guard they acquired in the Holiday deal. Even as Boston reshapes itself, officials and analysts stress that the organization remains focused on competitiveness and long-term flexibility rather than simply tearing down for a draft pick.

Several moves this summer reflect the club’s financial strategy as it works to stay below the second apron while managing the absence of its superstar in the coming season. Kristaps Porzingis, Jrue Holiday, and Georges Niang were moved earlier in the offseason, with Luke Kornet and Al Horford among the players allowed to depart in free agency. The goal has been to trim salary and reduce tax exposure, a task complicated by Tatum’s injury and the uncertainty surrounding Boston’s immediate ability to contend at a high level. Those...