Celtics face tough roster decisions in quest to defend title.

The Boston Celtics have just begun their 2024 NBA title celebration one that’s likely to stretch deep into the summer  but the NBA offseason will not wait for them.

Free agency essentially opened as the same moment Jayson Tatum was screaming, “We did it!” The 2024 NBA Draft is this week. On Sunday, Celtics reserve forward Oshae Brissett reportedly opted out of the final year of his deal, and while it was a formality that doesn’t necessarily ensure his departure, it’s a quick and firm reminder that things are unlikely to look exactly the same when the Celtics huddle again in October.

Even as the team was navigating a dominant playoff run, the front office was prepping for what’s ahead. President of basketball operations Brad Stevens is prepared to potentially make the first Round 1 draft selection of his tenure as executive. His to-do list is otherwise fairly straightforward, in part because of the constraints the new collective bargaining agreement will put on how the Celtics can tweak an expensive roster.

Still, it’s on Stevens and his staff to target the complementary pieces that can take stress off a returning top six and give Boston every opportunity to ride duck boats through the city next summer. So let’s put down the Larry O’Brien, briefly, and take a big-picture look at Boston’s offseason.

The Celtics’ entire top six is under contract for the 2024-25 campaign. Jaylen Brown’s supermax deal hits the books this year and a first-year salary of $49.4 million will keep the Celtics soaring deep into the luxury tax.

Ownership has committed to spending in order to maximize this championship window. And that salary commitment is only going up, in part because of the two biggest items on Stevens’ offseason to-do list this summer:

One year after Brown inked the richest contract in league history, Tatum is expected to take that baton whenever he signs a five-year, $315 million supermax contract. That deal won’t kick in until the 2025-26 season but will ensure that, if the Celtics desire, the Jays will stay in green together through at least the 2028-29 season.

Derrick White is entering the final year of a deal that will pay him $20.1 million in 2024-25. He is eligible to ink a four-year, $126 million extension before the 2024-25 season tips.

White turns 30 on July 2, and while he could wait until free agency in hopes of a more grand payday, he might embrace the security of a pact that will pay him an average of $31.5 million per season. Locking up White would ensure the Celtics could keep last year’s preferred starting five together for at least two more seasons.

Even beyond the top six, the Celtics are well positioned with a couple top reserves. Al Horford continues to swat Father Time and has expressed interest in potentially playing into his 40s. The 38-year-old big man is under contract for one more year at $9.5 million. Payton Pritchard’s extension kicks in this year, but it already feels like a bargain with a first-year salary of $6.7 million.

On the surface, this was a no-brainer. Brissett hits the open market with a chance to gauge rival offers while knowing Boston can bring him back at virtually the same number it would have paid otherwise.

Brissett didn’t have a particularly robust on-court role but was ready for his opportunities, including infusing some energy during two appearances in the Eastern Conference Finals. He further endeared himself here with his positive energy and his video blogs.

If Brissett relocates this summer, the Celtics will hope that sophomore-to-be Jordan Walsh takes a step forward in his development.

The Celtics hold a team option on Sam Hauser, which would allow them to bring the sharpshooting wing back at an affordable $2.1 million salary. While that’s ideal for the books, the danger is it sets him up to hit unrestricted free agency next summer when the Celtics, with their absurd commitment to the top six, would be hard-pressed to match the offers he will receive.