Boston Celtics
Season Record: 56-26
2026-27 Cap Outlook:
Projected Salary Cap: $165,000,000
Functional Cap Space: -$22,730,181
1st Apron Space: $21,333,819
2nd Apron Space: $34,007,819
14 players on Standard Contract (8 Gtd.)
All-Pro Reels, CC BY-SA 2.0 https://creativecommons.org/licenses/by-sa/2.0, via Wikimedia Commons
Biggest Questions
What happens outside of Brown, White, and Tatum this offseason? Is there a better combination of players around them?
How will leadership handle their newfound flexibility after taking a year outside the tax?
Impact Free Agent
Nikola Vucevic
Impact Extensions
Neemias Queta
Tradable Contracts
Sam Hauser - $10,848,214
Payton Pritchard - $7,767,857
Biggest Decisions
Center Rotation
After shoring up their center rotation at the deadline with Vucevic, the front office has theoretically already solved this part of their rotation. However, the question is whether Vucevic sticks long term seeing as he is a free agent this summer.
Youth in Prominent Roles
This year the Celtics are leaning on young players in very important roles for their team. How these young rotation pieces perform in the playoffs could very well inform how the team moves forward in the offseason.
Philadelphia 76ers
Season Record: 45-37
2026-27 Cap Outlook:
Projected Salary Cap: $165,000,000
Functional Cap Space: -$17,686,112
1st Apron Space: $29,094,056
2nd Apron Space: $41,768,056
10 players on Standard Contract (8 Gtd.)
All-Pro Reels from District of Columbia, USA, CC BY-SA 2.0 https://creativecommons.org/licenses/by-sa/2.0, via Wikimedia Commons
Biggest Questions
What is the role moving forward for Embiid and George?
How do we maximize the ceiling of Edgecombe and Maxey?
Impact Free Agent
Quentin Grimes
Kelly Oubre Jr.
Andre Drummond
Impact Extensions
Adem Bona
Offseason Prime Tradable Contracts
None
Biggest Decisions
Transition vs. Complimentary
The emergence of a new core has lead to questions about how George and Embiid will be integrated and financially managed as the new core is incubated in the Philadelphia system.
Guard Future
Edgecombe and Maxey have become inherent to the future of the organization. The questions come when Grimes and Oubre are concerned as both are free agents and leadership will need to evaluate whether this pair are ideal running mates for this group.