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The Boston Celtics’ decision to waive guard JD Davison was driven largely by financial strategy, according to Brian Robb of MassLive.

The move allowed the team to dip just below the NBA’s second luxury tax apron – by approximately $1.9 million – while keeping 14 players on their standard roster.

This maneuver opens up greater roster-building flexibility for Boston. By falling beneath the second apron, the Celtics regain access to key transactional tools that are otherwise restricted to teams exceeding that threshold.

Specifically, they can now send cash in trades, combine player salaries in multi-player deals, and begin laying the groundwork to unlock their 2032 first-round draft pick for future trades.

As Robb explains, under the NBA’s new Collective Bargaining Agreement, a team’s draft pick seven years out becomes “frozen” if the team exceeds the second apron.

If the Celtics remain under the second apron for three consecutive seasons, that pick will become tradable again – giving them long-term asset flexibility.

Waiving Davison earlier in the offseason, rather than closer to training camp, also worked in the player’s favor.

It gave him the opportunity to quickly secure a two-way contract with the Houston Rockets, where he’ll be reunited with Ime Udoka, his former head coach in Boston.

This move shows Boston is managing the cap while staying competitive now and long term.