The Boston Celtics and the Portland Trail Blazers have agreed on a trade.
Blazers in: Enes Kanter
Celtics in: the Blazers 2021 first round pick (protected for selections 1-12 in 2021, unprotected in 2022)
The Blazers have a $7,069,662 TPE from Kent Bazemore's trade to the Kings. They absorb Kanter's salary ($5,005,350) via this exception.
The trade creates a $5,105,350 TPE for the Celtics (=Kanter's salary + $100,000).
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Here's the depth chart of the Boston Celtics.
PG: Kemba - Haliburton - Wanamaker
SG: Brown - Smart - Edwards
SF: Hayward - Langford - Connaughton
PF: Tatum - G. Williams - Patterson
C: Theis - Wagner - R. Williams
And here's their payroll:
1. Kemba Walker $34,379,100
2. Gordon Hayward $34,187,085
3. Jaylen Brown $23,883,929
4. Marcus Smart $13,446,428
5. Jayson Tatum $9,897,120
6. Daniel Theis $5,000,000
7. Tyrese Haliburton $4,791,120
8. Romeo Langford $3,631,200
9. Grant Williams $2,498,760
10. Moritz Wagner $2,161,920
11. Robert Williams $2,029,920
12. Brad Wanamaker $1,737,274
13. Pat Connaughton $1,737,274
14. Patrick Patterson $1,737,274
15. Carsen Edwards $1,517,981
dead cap
Guerschon Yabusele $1,039,080
Demetrius Jackson $92,858
SUM: $143,768,323
Tax line: $142,000,000
Tax apron: $148,400,000
The C's are still open for business prior to the deadline. They'd be interested in a deal which would help them sneak out of the tax in 2020/21. The goal is to avoid starting the clock on the repeater tax. Tatum's max contract kicks in in 2021. The Celtics fully expect to be a tax team in 2021/22.