Woj: Celtics Trade Tristan Thompson To Atlanta For Kris Dunn, Fernando + A Pick

[Vermont Green]

Teams pay an incremental tax rate based on their team salary as of the team's last regular season game, and whether the team is a "repeat offender," i.e., whether they were also taxpayers in at least three of the four previous seasons (not including the previous season):

http://www.cbafaq.com/salarycap.htm#Q18

The issue with the Richardson deal is that he's opted in for next year at a higher amount than this year His current salary fits into the remainder of the GH TPE. His contract for next year does not. It's not clear whether the deadline is today or tomorrow.

The tax limit could be an issue in 2021/22 but only if we sign Fournier. For 2020/21 we have to count both Richardson and Fournier. That is why they are counting nickels and dime as they close out 2020/21 with these final deals.

No, that’s simply incorrect.  As the quote Colincb cited says, team salary is calculated based on the roster of the last day of the regular season.  You can’t suddenly become a tax team for a trade made on draft night, nor avoid the tax.

OK, I will defer to those with more knowledge of this.  If this is the case, the "books" are closed on 2020-21, then they don't need to do the Thompson trade in order to avoid the tax that would otherwise be triggered by adding Richardson.  I thought I read somewhere that avoiding the tax for 2020-21 was all part of the angles on these trades.  Maybe that is why the Thompson trade has not been finalized if they don't have to complete it today or maybe at all.

[Celtics2021]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

[Jiri Welsch]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

How do we know the reported terms from yesterday haven't become the final ones? Do you think we'll get another Woj tweet?

[Celtics2021]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

How do we know the reported terms from yesterday haven't become the final ones? Do you think we'll get another Woj tweet?

All we know is that none of the three teams have issued a press release about the deal, so it’s unlikely to have already occurred.  The Celtics would be losing something valuable ($9.2 million TPE) if it doesn’t go through tonight, so theoretically the terms should change in some fashion.

[bogg]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

How do we know the reported terms from yesterday haven't become the final ones? Do you think we'll get another Woj tweet?

All we know is that none of the three teams have issued a press release about the deal, so it’s unlikely to have already occurred.  The Celtics would be losing something valuable ($9.2 million TPE) if it doesn’t go through tonight, so theoretically the terms should change in some fashion.

For what it's worth, Boston can still eat Dunn into the Kemba TPE and create a full Thompson TPE. Would assume there'd have to be a compelling reason to do that though, as you'd lose the Kemba TPE early in it's lifespan when you otherwise didn't have to.

EDIT: They could actually use the Theis TPE too, and if it's true that waiting until the year flips lets them leave Fernando out of the deal perhaps that's what they're doing, because it would leave the Kemba TPE intact and create a bigger Thompson TPE while saving you Bruno's guaranteed money (and the tax payments that come with it).

[PAOBoston]

Deal is being expanded?

https://twitter.com/keithsmithnba/status/1422046080510930944?s=21

[Jiri Welsch]

Deal is being expanded?

https://twitter.com/keithsmithnba/status/1422046080510930944?s=21

Maybe one of the teams wants to see how Free Agency goes at the start before pulling the trigger? It's all a guessing game at this point in the NBA calendar. 

[gouki88]

Deal is being expanded?

https://twitter.com/keithsmithnba/status/1422046080510930944?s=21

Odd stuff

[radiohead]

Which players could possibly be included in an expanded deal? The original deal was pretty straightforward. I wonder what changed since then.

[BudweiserCeltic]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

How do we know the reported terms from yesterday haven't become the final ones? Do you think we'll get another Woj tweet?

All we know is that none of the three teams have issued a press release about the deal, so it’s unlikely to have already occurred.  The Celtics would be losing something valuable ($9.2 million TPE) if it doesn’t go through tonight, so theoretically the terms should change in some fashion.

For what it's worth, Boston can still eat Dunn into the Kemba TPE and create a full Thompson TPE. Would assume there'd have to be a compelling reason to do that though, as you'd lose the Kemba TPE early in it's lifespan when you otherwise didn't have to.

EDIT: They could actually use the Theis TPE too, and if it's true that waiting until the year flips lets them leave Fernando out of the deal perhaps that's what they're doing, because it would leave the Kemba TPE intact and create a bigger Thompson TPE while saving you Bruno's guaranteed money (and the tax payments that come with it).

I think the Daniel Theis exception is about $5,000 short.

[Celtics2021]

It’s interesting this deal hasn’t been finalized yet.  They’ve got 75 minutes before the Kanter exception expires — if we go beyond that, we won’t get a full TPE for Thompson unless there’s a change in structure.  However, if we wait 75 minutes, the salaries work such that the Hawks wouldn’t have to include Fernando to match Dunn with Wright.

How do we know the reported terms from yesterday haven't become the final ones? Do you think we'll get another Woj tweet?

All we know is that none of the three teams have issued a press release about the deal, so it’s unlikely to have already occurred.  The Celtics would be losing something valuable ($9.2 million TPE) if it doesn’t go through tonight, so theoretically the terms should change in some fashion.

For what it's worth, Boston can still eat Dunn into the Kemba TPE and create a full Thompson TPE. Would assume there'd have to be a compelling reason to do that though, as you'd lose the Kemba TPE early in it's lifespan when you otherwise didn't have to.

EDIT: They could actually use the Theis TPE too, and if it's true that waiting until the year flips lets them leave Fernando out of the deal perhaps that's what they're doing, because it would leave the Kemba TPE intact and create a bigger Thompson TPE while saving you Bruno's guaranteed money (and the tax payments that come with it).

I think the Daniel Theis exception is about $5,000 short.

I think the rule is you have to fit into the exception plus $100k, so it might still work.  From CBAFAQ:

In some cases, teams have up to one year to acquire the replacement player(s) to complete a trade. These trades are considered non-simultaneous. In a non-simultaneous trade, a team can acquire only up to 100% plus $100,000 of the outgoing salary.

[boscel33]

So this didn't get finalized according to Keith Smith.  They lose the Kanter exception, but can still fit them in under the Walker one.  There has to be more to this, like an expansion of the deal somehow, just not sure how or for who. 

One thing I've noticed, unlike Danny, Brad doesn't tip his hand.  Any rumors you're reading probably aren't true, they're made up some where.  Who say the KW or the TT trade.  never heard any of it, then boom, it hits.

[CelticsWhat35]

So this didn't get finalized according to Keith Smith.  They lose the Kanter exception, but can still fit them in under the Walker one.  There has to be more to this, like an expansion of the deal somehow, just not sure how or for who. 

One thing I've noticed, unlike Danny, Brad doesn't tip his hand.  Any rumors you're reading probably aren't true, they're made up some where.  Who say the KW or the TT trade.  never heard any of it, then boom, it hits.

How did Ainge tip his hand?  From what I remember, the majority of “rumors” that always floated around never amounted to anything, and most trades that were made were never reported to be rumored prior.

[Vermont Green]

It doesn't seem that Keith Smith knows anything more than anyone else.  Yesterday he said the deal would get done "today" (meaning Sunday) but it didn't.  Now he is saying he is hearing they are still talking about "tweaking or expanding" the deal.  Kind of like when the weather man says chance of showers.

One thing from the Celtics perspective is that Thompson is less expendable now that Moses Brown is traded.  If this BOS-ATL-SAC deal is being expanded, there are plenty of players that could potentially be involved.  I hope Keith Smart is right and that these teams still have a deal but that it is being refined or expanded.  At this point though, I would not be surprised if it was dead.

[Celtics2021]

It doesn't seem that Keith Smart Smith knows anything more than anyone else.  Yesterday he said the deal would get done "today" (meaning Sunday) but it didn't.  Now he is saying he is hearing they are still talking about "tweaking or expanding" the deal.  Kind of like when the weather man says chance of showers.

One thing from the Celtics perspective is that Thompson is less expendable now that Moses Brown is traded.  If this BOS-ATL-SAC deal is being expanded, there are plenty of players that could potentially be involved.  I hope Keith Smart is right and that these teams still have a deal but that it is being refined or expanded.  At this point though, I would not be surprised if it was dead.

Keith Smith, not Keith Smart, but yes, he doesn’t seem to know any more than the rest of us, other than knowing how to check the transaction wire to report that something has officially occurred.

I disagree that trading Moses Brown makes Thompson at all less expendable.  When everyone is available, Thompson would be the third string center and rack up DNPs.  You don’t pay $9.7 million to do that for a guy who will very likely be upset with that role.  He was on the chopping block the second we got Horford.