Interactive Salary & Asset Exchange Flow
3 Teams • 2 TransfersTeam CBA Ledgers & Matching Analysis
Under 2024 CBA Tier BracketsHow Traded Player Exceptions (TPE) & Modern CBA Aprons Work
As reported by Shams Charania, multi-team deals frequently use non-simultaneous trade mechanics to absorb incoming players while generating Trade Exceptions (TPEs) and balancing differential commitments with cash.
1. What is a Traded Player Exception?
When a team trades away player(s) and takes back less salary, it can elect to treat the trade as non-simultaneous. The salary deficit produces an exception equal to the difference (up to outgoing player salary). That team has exactly one calendar year to absorb a player whose salary fits into that TPE without sending back salary.
2. Second Apron Restrictions
Under the 2024 CBA, teams over the Second Apron ($188.9M+) face severe penalties: they cannot aggregate outgoing contracts, cannot take back more than 100% of outgoing salary, cannot send cash in trades, and cannot use pre-existing TPEs generated in prior years.
3. Cash Considerations Limit
Teams can send or receive a maximum allowable cash total per league year (indexed annually at ~$7.2M). Teams above either the First or Second Apron are barred from sending cash to sweeten trades or offset salary gaps.
Salary Matching Brackets Formula (Under First Apron)
For non-taxpaying teams, incoming salary allowed depends on total outgoing salary:
• $0 to $7.5M: Greater of 200% outgoing + $250,000, or outgoing + $7.5M.
• $7.5M to $29.0M: Outgoing + $7.5M.
• Above $29.0M: 125% outgoing + $250,000.
• Taxpayer / First Apron: Strictly 100% of outgoing salary (cannot take back more).