Brian Windhorst, ESPN.com
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ESPN.com NBA writer since 2010
Covered Cleveland Cavs for seven years
Author of two books

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The Boston Celtics have acquired guard Zoran Dragic and a 2020 second-round pick from the Miami Heat, the teams announced Monday.
The Heat, who were motivated by shedding salary, will receive a heavily protected 2019 second-round pick from the Celtics that will likely never actually change hands. It is similar to the deal the Heat agreed to Sunday when they sent Shabazz Napier to the Orlando Magic for a heavily protected second-round pick.

The Heat cut a few more million dollars from their tax bill by moving Zoran Dragic to Boston. The Celtics will likely waive him, but adding a second-rounder makes it a worthwhile deal.

Miami will also send cash to Boston to cover Dragic’s salary.
Dragic, whose brother Goran signed a five-year, $85 million deal with the Heat earlier this month, averaged 1.8 points in 16 games with the Heat and Phoenix Suns last season.
The trade did not upset Goran Dragic, who is hoping his brother will get more chances at playing time in Boston, sources told ESPN’s Dan Le Batard.
With the Celtics taking on Dragic’s $1.7 million guaranteed salary and the Magic taking on Napier’s $1.3 million, the Heat have potentially shaved off more than $11 million in salary and luxury taxes for the upcoming season.
The final numbers won’t be clear until the Heat’s payroll is finalized, but a few days ago, they were about $10 million over the luxury-tax line and in position to pay the repeater luxury tax. That $10 million would have cost them about $26 million in taxes. These two moves have taken off $3 million in salary and about $8.3 million in potential corresponding tax.
Zoran Dragic playing on the same NBA team as his brother Goran lasted one season, as the younger Dragic has been traded to the Celtics. Jesse D. Garrabrant/NBAE/Getty ImagesThe Celtics were able to take Dragic into their salary-cap space. They have carefully ordered transactions this summer to save space for this purpose, delaying the signing of Jae Crowder to a five-year, $35 million deal and a swap of Gerald Wallace for David Lee to have the cap space free to take on contracts. Boston acquired Perry Jones from the Oklahoma City Thunder in a similar deal.
The Lee trade was announced Monday, and the Crowder signing is also expected to be finalized today.
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