Certainly a win for Boston and Marcus Smart on the four year commitment from both sides. Smart fits both on and off the court for Boston and the Celtics retain a valuable player (trade asset) for the future. Boston is now in the luxury tax for the first time since 2012-13 with a projected payroll (could increase based on how the Celtics structure the contract) of $128M and a current tax bill of $5.8M. Boston now has 14 guaranteed contacts and have a August 1 decision to guarantee Abdel Nader. The former second-round pick has $450K guaranteed that will increase to full ($1.4M) if he is not waived. The Celtics will be faced with looming financial decisions next July with the free agency of Kyrie Irving, Marcus Morris and restricted free agent Terry Rozier. Jaylen Brown will also be eligible for a rookie extension next off-season.
