The thinking is that Simmons has never been part of a winning culture and thus has little to offer the development of such players besides soaking up a portion of the minutes in a best-case scenario.

While a move like this gets the Celtics under the NBA ’s second tax apron, fans have speculated that Boston will use their final roster spot to add Ben Simmons, who the Celtics have reportedly been interested in, per Marc Stein and Brian Windhorst.

According to longtime NBA insider Marc Stein, the Celtics are considered to be one of the interested teams looking to sign Ben Simmons.