For those posters saying that any players for the Celtics would have to go to the Hawks, know that, I am pretty sure, Smith has to be sign and traded for the TPE, as his salary has to fit with the exception for it to go through. Now maybe a simultaneous trade of the China 3 with a future 1st and second 2nd rounder also goes through so Atlanta can cut them and not take on payroll, but I think that's the only way players would be headed Atlanta's way.
Also, if this is true, the first year salary for Smith would be $15 million a year, so not max money.