This is broadly how I'd expect Boston to manage its finances for the next 1.5 seasons as it resets its repeater tax clock: As of right now, the Celtics are looking at around $18 million in luxury tax room with three empty roster spots (assuming they keep their first-round pick). I would guess that they sign two minimum players. Maybe three, since Amari Williams is non-guaranteed. But basically, keep those deep bench slots cheap. Maybe bring Minott back with one of them. The bulk of that tax room should go to re-signing Vooch. The ideal structure here would be a two-year deal taking up most of that room, say starting at $14ish million, with a non-guaranteed or minimally-guaranteed second season. He seems to want to win, I bet he'd be amenable. The reason you do this is that you want his cap figure available to you as matching salary to trade during the 2027-28 season. The goal here would be, duck the tax next year, reset the repeater tax clock, and then roughly go up to the second apron by re-signing Walsh and Queta in the summer of 2027. You want to stay below the second apron here so you can unfreeze your 2032 first-round pick. However, you'll be able to trade Vooch+Hauser+smaller salaries+picks for another core player making in the $30ish million range, and you can aggregate those salaries as long as you're below the second apron. Once you've done that, go fucking nuts for the 2028-29 and 2029-30 seasons. You're not a repeat payer, so a huge tax bill isn't a problem. You've assembled your core already, so you don't need to think about apron restrictions keeping you from adding guys. At that point, it's all about re-signing your own guys. Pritchard in 2028, and White too if age hasn't caused too much decline. Hugo in 2029. You've unfrozen your 2032 pick in the process, which is a nice little bonus. By resetting the repeater clock now, you've positioned yourself to be ungodly expensive at the end of the decade if that's what it takes to keep the team in contention. That's why doing this was so important. I know fans don't like this, but the NBA is a business and owners are going to impose spending limits on their GMs. The repeater tax was built around this. It was meant to be so punitive that it would break up teams that stayed together too long. All you can really do is plan around it, and I think this is the best/likeliest course for the Celtics assuming nothing too crazy changes (it's the NBA so watch them trade everyone for Anthony Davis, Max Christie and a pick or some shit).