94-50

Jaylen Brown for Paul George

The reported 2026 Boston-Philadelphia deal, money legs validated against the 2023 NBA CBA.

Money legs validated locally against the nba_live_dev seeded 2025-26 pre-trade rosters on 2026-07-07. This is a static snapshot; live public validation is not yet enabled. The reported deal is a 2026-27 transaction, so the engine dollar figures reflect the seeded 2025-26 contracts, not the reported 2026-27 numbers, which are shown separately with their sources.

Rules evaluated (20)

ROSTER-001PassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idROSTER-001
MATCH-TIER-LOWPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
MATCH-TIER-MIDPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
MATCH-TIER-HIGHPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
MATCH-FA-001PassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
MATCH-SA-AGGPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
MATCH-CAPROOMPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
HARDCAP-APassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-A
HARDCAP-BPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-B
HARDCAP-CPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-C
HARDCAP-DPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-D
HARDCAP-EPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-E
HARDCAP-FPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-F
HARDCAP-GPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-G
HARDCAP-HPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-H
HARDCAP-IPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-I
HARDCAP-JPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-J
HARDCAP-KPassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idHARDCAP-K
TIMING-DEC15PassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
KICKER-001PassReceipts
resultEvaluated under the 2025-26 CBA; no violation recorded.
engine fieldrules_evaluated[]
rule_idKICKER-001

Advisory flags (1)

KICKER-001WarningReceipts
codeKICKER_PRESENT
messageTrade kicker on player 1627759 adds $0 to incoming salary for matching.
team_id1610612755
requires actionno
CBAArticle VII, Section 7
rule_idKICKER-001
BOSBoston Celtics
Above CapAbove Cap
Pre-trade salary$189.53MReceipts
exact$189,528,566
engine fieldteams_impact[].pre_trade_salary
Post-trade salary$188.05M (-$1.48M)Receipts
exact$188,052,392
change-$1.48M
engine fieldteams_impact[].post_trade_salary / salary_change
Salary matchingPassesReceipts
tierTier high (>$29M)
outgoing total$53,142,264
incoming total$51,666,090
max incoming allowed$66,677,830
passes_matchingtrue
engine fieldteams_impact[].salary_matching
Hard capNone activeReceipts
triggers_activenone
apron_breachNone
engine fieldteams_impact[].hard_cap_status

Luxury tax

Tax bill after$472,176(-$4.43M)Receipts
Bill before$4,900,698
Bill after$472,176
Change-$4.43M
engine fieldteams_impact[].tax_bill_after
teamBoston Celtics (1610612738)
Repeater statusrepeater (sourced)Receipts
statusrepeater
as of2026-07-03
sourcedisclosure; sourced from seeded luxury-tax taxpayer history
2025-26 bracket / repeater surcharge$5,685,000 / +2.00CBA ref
bracket width$5,685,000
repeater surcharge+2.00 per $1 over
basis2025-26 CBA luxury-tax schedule (Article VII), reference only. The dollar bills are the engine payload; CONTRACT v0.2 does not structure the bracket schedule, and the repeater status is sourced from the disclosure.
PHIPhiladelphia 76ers
Above CapAbove Cap
Pre-trade salary$193.38MReceipts
exact$193,379,238
engine fieldteams_impact[].pre_trade_salary
Post-trade salary$194.86M (+$1.48M)Receipts
exact$194,855,412
change+$1.48M
engine fieldteams_impact[].post_trade_salary / salary_change
Salary matchingPassesReceipts
tierTier high (>$29M)
outgoing total$51,666,090
incoming total$53,142,264
max incoming allowed$64,832,613
passes_matchingtrue
engine fieldteams_impact[].salary_matching
Hard capNone activeReceipts
triggers_activenone
apron_breachNone
engine fieldteams_impact[].hard_cap_status

Luxury tax

Tax bill after$7,279,265(+$1.80M)Receipts
Bill before$5,484,238
Bill after$7,279,265
Change+$1.80M
engine fieldteams_impact[].tax_bill_after
teamPhiladelphia 76ers (1610612755)
Repeater statusnon-repeater (sourced)Receipts
statusnon-repeater
as of2026-07-03
sourcedisclosure; sourced from seeded luxury-tax taxpayer history
2025-26 bracket / repeater surcharge$5,685,000 / +2.00CBA ref
bracket width$5,685,000
repeater surcharge+2.00 per $1 over
basis2025-26 CBA luxury-tax schedule (Article VII), reference only. The dollar bills are the engine payload; CONTRACT v0.2 does not structure the bracket schedule, and the repeater status is sourced from the disclosure.

Disclosure and data completeness

This analysis is based on publicly available CBA rules and the 92% of trade scenarios our engine validates with high confidence. Edge cases may exist. Last verified: 2026-06-11. Engine pending external attorney verification. Repeater status is sourced (not defaulted) for: Boston Celtics = repeater, as of 2026-07-03; Philadelphia 76ers = non-repeater, as of 2026-07-03 (per seeded luxury-tax taxpayer history). Data completeness: First-round pick ownership is unseeded for Philadelphia 76ers; the Stepien consecutive-year rule was not evaluated for that team (absence of pick rows is not a confirmed gap). Hard-cap transaction flags are unseeded for Boston Celtics, Philadelphia 76ers; hard-cap triggers were treated as none for those teams (not a confirmed absence). Trade-exception (TPE) inventory is unseeded for Boston Celtics, Philadelphia 76ers; only TPEs named in this trade were evaluated.

What was not evaluated, and why:

Not evaluated: first-round pick ownership

First-round pick ownership is unseeded for Philadelphia 76ers; the Stepien consecutive-year rule was not evaluated for that team (absence of pick rows is not a confirmed gap).

Resolves when: the affected team's first-round pick ownership is seeded.

Not evaluated: hard-cap transaction flags

Hard-cap transaction flags are unseeded for Boston Celtics, Philadelphia 76ers; hard-cap triggers were treated as none for those teams (not a confirmed absence).

Resolves when: team_transaction_flags are seeded for the affected team(s).

Not evaluated: trade-exception (TPE) inventory

Trade-exception (TPE) inventory is unseeded for Boston Celtics, Philadelphia 76ers; only TPEs named in this trade were evaluated.

Resolves when: the affected team's trade-exception (TPE) inventory is seeded.