Boston is discussing a deal with Al Horford that would see the center opt out of his $30.1-million player option for next season and sign a new three-year contract worth less per year, reports Steve Bulpett of the Boston Herald.
For Horford, the advantages to taking the deal over his player option would be more guaranteed money, though it would come over a longer period of time. The Celtics, meanwhile, could use the annual savings on Horford's salary to shore up the roster elsewhere.
Horford, 33, must make a decision on his 2019-20 player option by Tuesday, according to Bulpett.
Celtics president of basketball operations Danny Ainge told Chris Forsberg of NBC Sports Boston earlier this month that restructuring Horford's deal would be "one of the priorities" for the team this offseason.
Horford, the oldest player on Boston's roster, was one of the team's leaders last season and averaged 13.6 points, 6.7 rebounds, 4.2 assists, and 1.3 blocks while shooting 36 percent from deep per game.
Though once revered for his defensive capabilities, Horford's impact was arguably most felt this past season on the offensive end.
With him on the court, the Celtics were on pace to score approximately 111.8 points per 100 possessions, the second-highest mark on the team among players who played at least 60 minutes. When he sat, however, Boston's offense slowed to a rate of 107 points per 100 possessions.