
NBA writer Eric Pincus of Bleacher Report created a three-team trade idea between the Boston Celtics, Utah Jazz and Miami Heat.
Here are the details of the blockbuster NBA trade idea:
Boston Celtics acquire Walker Kessler, $27.7 million trade exception
Utah Jazz acquire Terry Rozier, Jaime Jaquez Jr., Neemias Queta, 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
Miami Heat acquire Anfernee Simons, draft rights to No. 53 John Tonje (from Jazz), $3.9 million trade exception
“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),” Pincus wrote. “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.”
The Celtics lost to the New York Knicks in the second round of the 2025 playoffs in six games, the Jazz missed the playoffs and the Heat got swept by the Cleveland Cavaliers in the first round.
Boston acquired Simons from the Portland Trail Blazers in the Jrue Holiday trade. Simons will make $27.7 million next season in the final year of his contract.
Kessler is eligible to sign a rookie-scale extension this offseason. He would become a restricted NBA free agent next offseason if no deal is reached. The center will make $4.9 million next season.
Rozier will make $26.6 million next season in the final year of his contract. The veteran remains under federal investigation on a potential gambling probe.
Jaquez Jr. will make $3.9 million next season. He’s eligible to sign a rookie-scale extension next offseason.
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