Some of the teams that are expected to be very active in the offseason are last year's champions, the Celtics, and potentially the Kings are they look to rebuild their roster from a frustrating finish this year that saw them move on from star De'Aaron Fox.

For all of the talk about the Boston Celtics looking to make major changes to their roster this offseason, the number of quality players they might move on from seemingly keeps dwindling leading up to the start of free agency.

As the NBA offseason draws closer, rumors surrounding the Boston Celtics are starting to heat up. Brad Stevens is expected to make changes to the current roster, primarily due to the approximately $500 million payroll the team is facing for next season once luxury taxes are factored into the equation.