1.Kristaps Porzingis
The contract: 1 year, $30.7 million
If the Boston Celtics are serious about making a short-term cost-cutting move, there's probably one clear answer, and it's to trade Kristaps Porzingis. Entering the final year of his contract, there's probably not much promise that the Celtics are going to be able to re-sign the versatile big man, unless he's willing to take a significant pay cut. I just can't envision that playing out for KP, especially considering he will be in the market for potentially one last big payday at this age.
In many ways, this Celtics-KP marriage was always going to be short-lived. Considering that the Celtics have still been able to dominate even without him consistently in the lineup, this is a move that would not hurt the Celtics all that much. Sure, it would be great if Boston could keep KP moving forward. However, at the same time, I do feel as if it wouldn't be the end of the world if they both moved on.
The Celtics could trade KP as an expiring contract and create a trade exception to use in the future while adding a contributing player on a much lower price point. If the Celtics do end up making a move this offseason, this has to be considered the most likely candidate. KP has been effective during his time in Boston, but he's still very much has struggled with injuries. In last year's championship run, KP only played in five games for the Celtics. Still, they managed to cruise their way toward the title.
Over the last couple of seasons, KP has been a luxury for the Celtics. It's part of the reason why they were so dominant last year and why they're going to be a huge threat to win it all again this season. Given their current circumstances, if the Celtics do end up making a somewhat surprising trade during the offseason, I'd expect it to involve KP one way or another.