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Now a team must be confident its roster will need very little outside help for multiple years when it goes into the second apron. Otherwise, the risk is a situation like the Phoenix Suns, which had to pay more than $152 million in luxury taxes for a team that missed the playoffs and now has to trade Durant to have any kind of flexibility moving forward.
The Celtics are making a decision they have to make. It doesn’t mean it’s impossible for them to remain contenders for the foreseeable future. It just means they, like the Eagles, have to nail the assets they get on any trades and hit on future draft picks.
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