Salary Cap Rules for a Potential Anthony Davis Trade taken at BSJ Headquarters (Best of BSJ Free Preview)

(Jonathan Bachman/Getty Images)

With the Celtics' season and the NBA draft lottery in the rearview mirror, the focus of the franchise has shifted to potentially trading for New Orleans Pelicans superstar Anthony Davis. This post will address some of the rules, considerations, and timelines to know in thinking about trading for Davis. This is not an analysis of what would make a fair trade offer; any example trades are constructed to illustrate trade math or a rule and not a comment on talent or trade "fairness."

Designated Rookie Extensions


Kyrie Irving's



Salary Matching Rules in Trades


Al Horford
Marcus Morris
Terry Rozier



Player Options


Al Horford
Aron Baynes




Jrue Holliday
Zion Williamson
Kevin Durant



Trading New Draftees


David Griffin






Kevin Love
Andrew Wiggins

Anthony Davis's Trade Bonus










$24,825,577
$21,574,414



Sign-and-Trades



Base Year Compensation


Marcus Morris
Terry Rozier






Daniel Theis

Direct S&T Leverage





3rd Team S&T




Jayson Tatum,




Guerschon Yabusele
Robert Williams

Tax Apron Considerations



Mid-level Exception Replacement S&T



Kyrie Irving S&T




EDIT: This section has been updated to reflect that Irving would be a base year compensation player if used in a sign-and-trade. The original posting incorrectly said that he could be moved to create an exception up to $32.7M.

Final Considerations




LeBron James
Danny Ainge
Tyler Zeller
Marcus Thornton

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