No matter what happens with the Boston Celtics during the postseason, they want to get under the NBA's second tax apron. That could certainly mean Kristaps Porzingis is getting the axe this offseason, and that's where the Utah Jazz would come in.
The Jazz were interested in Porzingis two years ago, so much so that they had a rich offer ready for him had he hit free agency, but the Celtics beat them to the punch by acquiring him before he opted out of his deal.
It's on public record that the Celtics want to avoid the ramifications of being in the second tax apron for the third consecutive year, and have to cut around $17 million to do that. The Jazz could help with that by taking Porzingis off their hands.
How a Celtics-Jazz trade could work this offseason
Porzingis will make $30.7 million next season, so while the Celtics may try to trade him to save money, odds are that they want a quality player in return for him. The Jazz can offer them both of those qualities in a trade.
There wouldn't be many complications as the following trade could work.
Jazz receive: Porzingis
Celtics receive: John Collins
Note that Collins first has to opt into his contract for the 2025-26 season for this deal to work, but given the lack of available money this offseason, odds are that he probably will pending any unforeseen developments.
The Jazz might ask for some draft compensation for helping the Celtics out, but the Celtics have multiple second-round picks to dangle for the Jazz's troubles.
Collins would make $26.6 million for next season, so acquiring him would be a start to the Celtics saving money. Honestly, it would a lot of sense if other players like KJ Martin and Sam Hauser were involved to help the Celtics save money.
That's why it would be pretty understandable for Boston to do this. They save money from a trade like this while still getting a quality big man back. Collins might not be as good as Porzingis is when the latter is at full strength, but he is still a quality big man coming off a resurgent season who can consistently play on the court.
For the Jazz, pairing Porzingis with Lauri Markkanen is a tantalizing prospect, though that's if Markkanen is still on the roster next season. Pairing two stretch bigs who can create their own shots with one who has proven himself a solid rim protector could be an opportunity too golden to pass up.
Indeed, Porzingis isn't exactly dependable, as he is injury-prone, but on the Jazz, there wouldn't be the burden of expectations, and their depth with Markkanen and Walker Kessler would allow some leeway with his issues. Even if he doesn't work out for Utah, his deal is set to expire, so there's not much to lose anyway.
The Celtics will try to search for the best deal possible while maintaining their status as a title contender. A trade like this would only happen if Boston has evaluated all options and this is the best one they can hope for.
The Celtics have a lot to lose this summer, while the Jazz have nothing to lose. In a way, it's what makes hypothetical trades like these quite feasible.