Access to smaller taxpayer mid-level exception ($5.7 million): The Celtics’ usage of this MLE would trigger a hard cap at the second apron ($207 million). Given where Boston is with their repeater tax penalties, it would be surprising to see Boston use the MLE this offseason since getting under the tax line entirely could be a priority.

"Boston, Atlanta and Brooklyn are finalizing a three-team trade that sends Kristaps Porzingis and a second-round pick to the Hawks, Terance Mann and Atlanta's No. 22 pick to the Nets, and Georges Niang and a second-rounder to the Celtics ," Charania said.

"This is where the rest of the league is watching." The post ‘They are still listening’: NBA insider discussed possibility of another Celtics blockbuster trade appeared first on Boston.com.