From ESPN Boston
By Chris Forsberg | ESPNBoston.com
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The Boston Celtics will generate a $12.9 million trade exception after their five-player, two-draft pick swap with the Dallas Mavericks is finalized on Thursday evening. Here's how it works:
Boston sends: Rajon Rondo, Dwight Powell
Dallas sends: Brandan Wright, Jameer Nelson, Jae Crowder, and a future first- and second-round draft pick
How it works: Each team can present the deal differently to the league in order to maximize trade exceptions generated. Boston essentially lines up the deal by trading Rondo for no return, which generates a $12.9 million exception (his entire 2014-15 salary). Boston absorbs Wright's $5 million salary using Kris Humphries trade exception ($5.3 million), Nelson's $2.7 million via Joel Anthony trade exception ($3.8 million), and Crowder via the rest of the Anthony exception (or minimum salary exception).
The next step: Boston was at the roster maximum of 15 players and by receiving three players in return, the Celtics must waive one additional player. That final detail should emerge when Boston formally announces the trade.