Boston receives: PF Derrick Williams, 2015 Sacramento 2nd round pick protection reduced from top 55 to top 50
Sacramento receives: PF Brandon Bass
Boston takes a chance on yet another #2 overall bust (Evan Turner, now Williams) to see if he can turn things around. He's showed some promise at times, having some big games, shoots around 30% from 3 in his career, and could be a decent young role player. He's also a RFA at the end of the year, so if he does well, the Celtics have some control over him, and if he's just meh but not awful, could sign him to a cheap deal but have some flexibility with his bird rights. If he sucks, he can be let go free of charge. Celtics also shed about 600k in salary in the deal, and have pick protection reduced, but it probably won't ever convey to them.
Sacramento gets Bass, a consistent veteran that won't wow you, can be a nice heat check player at times, will be a solid team player, a nice midrange shooter, and is a pretty solid free throw shooter, and will get about a block a game despite not being that great of a defender. Nice role player to have for a team on the bubble of playoff contention. This will push Sacramento slightly closer to the tax line, but that can easily be resolved by waiving the unguaranteed deals of Alonzo Gee and Scotty Hopson, who they just got from Houston as salary filler, and likely aren't in their plans as they were likely acquired with the intention of freeing up space.