The Vertical Front-Office Insider Bobby Marks, a 20-year executive with the Nets, offers his thoughts on the offseason plans of NBA teams whose seasons have ended.

THE PLAN GOING FORWARD

Balance the roster

With eight draft picks this June comes the issue of balancing the roster.





The Celtics have a decision to make on Jonas Jerebko. (AP) More

The Celtics have nine guaranteed contracts, Amir Johnson and Jonas Jerebko have non-guaranteed deals, and Tyler Zeller and Jared Sullinger are restricted free agents, so there will be some roster reshuffling.

With three first-round picks, including a potential top-three pick from Brooklyn, and two picks in the early 30s of the second round, Boston could face a logjam of young, unproven players. Terry Rozier and R.J. Hunter, 2015 first-round picks, and 2015 second-round pick Jordan Mickey all saw limited action this season. Boston also has 2014 first-round pick James Young, who remains inconsistent. All four players could be trade casualties if the Celtics believe the value in this draft outweighs the young players on their roster.

Targeting the nine teams without a first-round pick and 11 teams without a second for a potential deal is one direction the Celtics could go. Teams that do not have a pick always overpay to get into the draft.

The value of cap space

The Celtics will need to do some back channeling on which free agents are realistic targets. The information they find will have a result on the futures of Johnson and Jerebko.



The Celtics have until July 3 to weigh the value of cap space against keeping two rotational players. Boston currently has $16 million in room and can create an additional $17 million by letting both players go.

The one mistake the Celtics cannot afford is letting both players go and then overpaying a free agent.

Both players are on a reasonable contracts, which should allow Boston to move either one if they need cap space after July 3.

Do your homework on All-Stars

Teams have learned the hard way that putting your chips to the middle of the table to acquire an All-Star doesn’t automatically guarantee success.



The Celtics, with a combination of cap space, draft picks and young players, certainly have the right assets to make a major deal. However, before Boston goes in that direction its needs to make sure the fit is not just short term or impacts the roster negatively.

Different than the trade deadline, Boston can be more aggressive this summer when looking at All-Stars on expiring contracts. Instead of having two months to sell the organization to a player, the Celtics would have a full year to do so.

Don’t hit the panic button

Two first-round playoff exits should not concern team president Danny Ainge.



The Celtics’ window isn’t closing, and they are in the driver’s seat for the foreseeable future when it comes to trades and free agency. The franchise needs to be patient, cautious and stick to its plan.

A bad deal could derail the promise Boston has shown.

TEAM NEEDS

There are plenty of needs for a team that won 48 regular-season games.



Of the nine players on guaranteed contracts, only Avery Bradley, Isaiah Thomas, Jae Crowder, Marcus Smart and Kelly Olynyk played meaningful minutes.

The playoffs showed that Boston’s biggest need is shooting. Even with the emergence of Thomas as an All-Star, the Celtics still are in need of a player who can create his own shot and close games, and that’s not easy to find.

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