3-Team Blockbuster Trade Idea to Spark Boston Celtics' $100 Million Pivot

The Boston Celtics are treating the season as a gap year due to Jayson Tatum's Achilles injury, focusing on reducing their significant payroll and luxury tax burden after trading veterans Jrue Holiday and Kristaps Porziņģis. The team is considering further moves to potentially drop below the luxury tax line, currently around $280 million. Anfernee Simons, acquired in the Holiday trade, may not be part of their future plans.

A specific three-team trade scenario involving the Celtics, Utah Jazz, and Miami Heat is proposed. The Celtics would receive center Walker Kessler from Utah. The Jazz would receive Anfernee Simons, Neemias Queta, a 2026 first-round pick (lottery protected, then top-5 protected in 2027), a 2026 second-round pick (most favorable from four teams), a 2029 first-round pick swap (top-5 protected, else a 2032 second), Jaime Jaquez Jr., and cash considerations. The Heat would receive Terry Rozier.

Complex trade mechanics include Utah using trade exceptions (John Collins, PJ Tucker) to acquire Rozier and Queta, and the non-taxpayer mid-level exception for Jaquez. The Celtics would trigger a first-apron hard cap by acquiring Kessler for Queta, whose contract must be guaranteed. Utah and Miami are already under this first-apron limit.

The Celtics are motivated by the need to reset the NBA's repeater luxury tax penalty, which increases for offenders starting in 2025-26. Staying under the tax line for two consecutive years would reset this penalty. Executing this trade now could save Boston nearly $100 million in immediate costs, justifying the loss of Simons, Queta, draft assets, and cash.

In return, Boston acquires Kessler, a 24-year-old center known for his strong rim defense who is entering his fourth season and eligible for a contract extension. If an extension isn't agreed upon before the season, Kessler would become a restricted free agent next July.