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.

The Boston Celtics are heading into a pivotal offseason. There's no hiding the fact that they have some difficult choices to make, especially with the looming threat of steep luxury tax penalties if they don't adjust their payroll.