The Boston Celtics face a key decision ahead of Saturday’s 5 p.m. ET deadline: whether to convert Lonnie Walker IV’s Exhibit 10 contract into a standard NBA deal. While Walker’s six years of league experience would boost the team’s second unit, doing so would result in a significant luxury tax hit, estimated at $10 million. That financial burden makes it a difficult move to justify, particularly since Walker didn’t feature in the Celtics’ final preseason game—a narrow 119-118 loss to the Toronto Raptors.
Following that game, the Celtics waived another Exhibit 10 signee, center Dmytro Skapintsev, according to Keith Smith of Spotrac. Skapintsev, a 7-foot-1 center who spent the last two seasons with the Knicks’ G League affiliate, showed potential with averages of 10 points, 6.7 rebounds, and 1.4 blocks last season in Westchester. Despite limited playing time during his three preseason games with Boston, where he averaged 2.7 points and 1.0 rebounds in just under 10 minutes per contest, Skapintsev’s future likely lies with the Maine Celtics, Boston’s G League affiliate.
Skapintsev isn’t alone in heading to Maine. Free agents Jay Scrubb and Ron Harper Jr., who are also on Exhibit 10 deals, are expected to join the G League team as well. If the Celtics don’t convert Walker’s contract to a full NBA deal and he remains unsigned elsewhere, he too could end up playing in Maine to avoid the costly tax hit.
Additionally, two-way players JD Davison, Drew Peterson, and Anton Watson are set to spend much of the upcoming season with the Maine Celtics, while rookie Jordan Walsh, who impressed during preseason, might split time between the G League and the NBA roster. Similarly, Baylor Scheierman, the Celtics’ first-round pick this year, could also see time in the G League to further his development.
Ultimately, Boston is carefully weighing its options to maximize roster flexibility while managing luxury tax penalties, making these roster decisions crucial for both the main squad and the G League affiliate.
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