Toronto gets: Al Horford, a little cash
Orlando gets: Goran Dragic, Bruno Fernando, Houston 2023 2nd, maybe a little cash
Celtics get: Chris Boucher, Terrence Ross, Robin Lopez, $27 million TPE
In this trade, the Celtics absorb three players with their existing TPEs. This leaves them with a $27 million TPE to use over the next year.
Why for Toronto: Horford is better than Boucher for them, since they need a center more than another athletic PF. Dragic is deadweight for them. They add a small enough amount of salary to avoid the tax unless some bonuses are hit (in which case they’re over the tax anyway so they’re probably moving a minimum salary player.
Why for Orlando: They get a decent second for Ross, who’s seemingly on the block every year and never gets moved. Lopez is otherwise a buyout candidate.
Why for Boston: Losing Al is tough, but Boucher is a solid option at PF, and he comes with Bird rights. Ross is better than Nesmith and Romeo, so that’s an improvement to the bench, giving an actual 9th man, and Lopez is better than Freedom (who’d hopefully just be cut if not traded). He’s owed money next year, but less than Horford’s partial guarantee. And a $27 million TPE that lasts until next deadline gives the team an enormous amount of flexibility over the next year. They also drop under the luxury tax by enough that Jaylen can be added to the All-Star game and it won’t hurt.