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

The Boston Celtics have embraced what is functionally a gap year, shedding salary with All-Star forward Jayson Tatum sidelined for the season with an Achilles injury. Nearing a payroll (including luxury taxes) well over $500 million, Boston traded away established veterans like Jrue Holiday and Kristaps Porziņģis.

Will the team stop where it is at about $280 million, or look to get out of the tax entirely? Anfernee Simons, the primary return for Holiday from the Portland Trail Blazers, is in the final year of his contract but may not be in Boston's plans.

The Celtics also saw Luke Kornet leave as an unrestricted free agent, and many around the league expect Al Horford to sign with the Golden State Warriors eventually.

Could the Utah Jazz and Miami Heat partner in a trade with the Celtics, filling Boston's void at center while adding offense to the Heat's backcourt?

The following three-team trade idea lands Walker Kessler in Boston, Simons in Miami and enough future considerations to make it worthwhile for Utah.

Full Trade Scenario

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Celtics get:

• Walker Kessler (from Jazz)
• $27.7 million trade exception (Anfernee Simons)

Jazz get:

• Terry Rozier (from Heat)
• Jaime Jaquez Jr. (from Heat)
• Neemias Queta (from Celtics)
• 2026 protected first-rounder (from Celtics)
• 2026 second-rounder (from Celtics)
• 2029 protected first-round swap (from Heat)
• $5.5 million (from Celtics)
• $4.9 million trade exception (Walker Kessler)

Heat get:

• Anfernee Simons (from Celtics)
• Draft Rights to No. 53 John Tonje (from Jazz)
• $3.9 million trade exception (Jaime Jaquez)

Notes: The 2026 first-round pick to Utah from Boston is lottery protected; otherwise, it rolls over to 2027 with top-5 protection (conveying as the higher second-rounder between the Orlando Magic and Celtics). The 2026 second-round pick is the most favorable from the Minnesota Timberwolves, New York Knicks, New Orleans Pelicans and Toronto Raptors.

Miami's 2029 swap is top-5 protected, else it conveys as a 2032 second-round pick.

The Jazz use the John Collins and PJ Tucker trade exceptions to take Rozier and Queta, respectively, and the non-taxpayer mid-level exception to acquire Jaquez.

The Celtics trigger a first-apron hard cap ($195.9 million) by taking Kessler back for Queta, whose $2.3 million would need to be fully guaranteed before execution. Utah and Miami previously locked in the first-apron spending limit.

Just under $25 million of Rozier's $26.6 million is guaranteed, should Utah choose to waive the veteran guard before the start of the season to get to the maximum of 15.

Why the Boston Celtics Do It

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Starting with the 2025-26 season, the NBA's luxury tax rate increases for repeat offenders. Had the Celtics won back-to-back titles, the franchise would have been tempted to speed on a third—but the heartbreaking Tatum injury took that possibility away.

Boston needs to stay under the tax line for two years to reset the repeater penalty. Now is the perfect time to get started. The immediate savings would be just under $100 million, justifying the cost of Simons, Queta, a couple of draft picks and under $6 million in cash.

And those outgoing resources bring back Kessler, a 24-year-old center and strong defender at the rim. Heading into his fourth year, Kessler is extension-eligible until the start of the regular season. If Boston can't find a suitable number, the franchise can wait until next July, when he'll be a restricted free agent.

The team already has guards like Derrick White and Payton Pritchard, elite wings (when healthy) in Jaylen Brown and Tatum, but no long-term fixture at center. That's solved by the three-team trade, while immediately saving the franchise a fortune.

Why the Utah Jazz Do It

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The lost 2024-25 campaign led to Ace Bailey at No. 5, but the franchise had hoped the worst record in the NBA (17-65) would lead to a higher selection (ideally Duke's Cooper Flagg, now on the Dallas Mavericks). The team won't "tank" by sitting veterans, but instead by already trading or buying many of them out (John Collins, Collin Sexton, and Jordan Clarkson). Expectations should remain low given that the Jazz owe their first-round pick to the Oklahoma City Thunder with top-8 protection.

The young core of players (and veteran Lauri Markkanen) will struggle to learn how to win, but that's how teams like the Thunder have rebuilt in recent years. Should the Jazz commit financially to Kessler when the team is far from contending?

The answer, right now, is "no," considering he's been extension-eligible since early July. If the sides are far enough apart, Utah should cash him out in trade. A down season could hurt his value, and if the team doesn't expect to win much this year, will Kessler shine as a trade piece if the team wins 15-25 games?

Instead, the Jazz replace Kessler with a cheaper prospect at center in Queta, a talented player entering his third year in Jaquez (whose sophomore campaign wasn't as strong as his rookie season), and draft compensation (including two potential firsts). Rozier can be kept as an expiring contract as filler in a future deal or cut before the season. The Jazz aren't anywhere near the tax, but do need to trim one player from the roster (if not Rozier, perhaps Kevin Love) to get to the maximum of 15.

Utah's leadership (Danny and Austin Ainge) has a strong relationship with the Celtics. The Jazz also recently dealt with Miami, with Kyle Anderson and Love coming back for Collins (who was sent to the LA Clippers).

Why the Miami Heat Do It

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The Heat recently acquired Norman Powell from the Clippers, so why would the team covet Simons?

Miami's offense was often anemic before trading Jimmy Butler to the Golden State Warriors. Tyler Herro, in an All-Star season, could only carry so much scoring. The team has a dynamic pair of big men with Bam Adebayo and sophomore Kel'el Ware. The weakness remains in the backcourt.

Powell, 32, will help, but he's in the last year of his contract and may not be a long-term fixture for the Heat. Simons, 26, is younger and more capable as a lead ball-handling guard. Coach Erik Spoelstra can pair Herro with Simons, bringing Powell off the bench in a familiar sixth-man role. Along with prospective starting forward Andrew Wiggins, the rest of the rotation needs to support the backcourt defensively.

Miami's commitment to Simons can continue with an extension, or it can wait until he's an unrestricted free agent in 2026. That's the gamble, costing the team a pick swap and Jaquez. Simons, who can play with or without the ball, would give rookie Kasparas Jakučionis time to develop as Miami's No. 20 selection.

The Heat can also time Tonje as the 14th player on a minimum contract (perhaps a couple of weeks into the regular season) to avoid the luxury tax without needing any additional trades before the February deadline.

With multiple contending teams in the East dealing with injuries like the Indiana Pacers, Milwaukee Bucks (who waived Damian Lillard), and the Celtics, the boost from Simons would help make Miami more of an interesting squad in the conference, while setting up the possibility of a viable long-term quartet of guards with Herro, Mitchell, Jakučionis and Simons (or quintet if it all fits together with Powell as well).

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