Celtics Make Surprise Trade With Jazz: What Does It Mean For Boston?

Niang is on an expiring contract, which is worth $8.2 million this season. Swapping Niang for Luis, according to ESPN's Bobby Marks, drops the Celtics' luxury tax bill from $73.1M to $30.4M.

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Additionally, Boston is $10.2M below the 2nd apron and $1.7M over the 1st apron, giving the team additional flexibility after the deal got done.

Teams in the second apron are unable to deal with multiple salaries for another player, making trades more challenging for the organization.

Also, the second apron doesn't allow sign-and-trades, freezes future draft picks from getting dealt, and the team can't use the mid-level exception.

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The Celtics, having contended for an NBA title for several seasons, racked up a massive salary sheet after issuing extensions for several key veterans.

This summer, the bill came due, forcing the Celtics to trade some of those veterans for lower-salaried players.

Boston got Niang from the Kristaps Porzingis trade, which sent the seven-footer over to the Atlanta Hawks.

The organization was always going to make some trades, but star Jayson Tatum's Achilles injury allowed the team to punt on the upcoming season and obtain more flexibility.

While the Niang deal may come off to some as a purely money-saving move, there are tangible mechanics that are unlocked, which will help the team swing key trades.

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