Dan Favale of Bleacher Report recently wrote up an eight-team mock trade (a deal that would be the biggest in NBA history in terms of number of teams). In the deal, the Boston Celtics would ship out Anfernee Simons and get back Terance Mann and draft capital. Favale thinks the Celtics should do it in order to shed salary:
“Going from Simons' expiring deal to Mann's agreement could be worth second-round compensation. Boston is free to push for it,” Favale wrote. “President of basketball operations Brad Stevens shouldn't hold his breath. Lopping off over $12 million in salary is far from effortless this time of year. Exiting this eight-team fiesta without forfeiting real draft picks of the Celtics' own is a victory unto itself.”
But while this deal could make some sense for Boston, it doesn't fit in with the winning culture they've tried to cultivate over the years.
Why shouldn’t the Celtics make this trade?
First off, here are the full details of what the Celtics would send out and receive in the massive eight-team trade that would also include the Brooklyn Nets, the Miami Heat, the Utah Jazz, the Milwaukee Bucks, the Charlotte Hornets, the Los Angeles Lakers, and the Portland Trail Blazers:
Celtics receive: Terance Mann, 2026 second-round pick (from UTA, via Milwaukee; top-55 protected), draft rights to Louis Labeyrie (via LAL), 2026 second-round pick (from BKN, via Miami; top-55 protection)
Celtics give up: Anfernee Simons, 2026 second-round pick (most favorable from DET, MIL, and ORL), 2031 second-round pick (via HOU; top-55 protection), $2.5 million cash (to UTA)
There are two main benefits the Celtics get from this deal. First and foremost, they get under the first apron. Boston is currently a little over $4 million above the first apron. And since this trade would clear around $12.1 million from its books, they would sneak under that line.
However, in order to reset the repeater tax, Boston would have to remain a non-tax-paying team for two straight years. And since Jayson Tatum will be back for the 2026-27 season, that could interfere with their title goals.
The second benefit the Celtics get from this trade is turning Simons’ expiring contract into Mann’s multi-year deal. He’s under contract through the 2027-28 season, making $15.5 million, $15.5 million, and then $16 million.
By ensuring they have that money on the books heading into next season, the Celtics maintain some trade flexibility past this year, rather than risking losing Simons for nothing.
That said, this trade would be completely financially motivated. Simons is a far better player than Mann, and he will help the Celtics win more games.
Fans likely wouldn’t be too thrilled to see Simons turn into Mann, especially considering the draft capital return would be fairly shaky, too.
If Boston wants to commit to ducking the tax, this trade could make sense, but it may not go over well with the fanbase.