This is a Salary Dump:

Boston is 330K in the 2nd Apron. They could quickly get out by waiving one of their non-guaranteed contracts, but they do this salary dump to get out of the repeater taxes, they need to get off $19.9M to avoid paying $86M in taxes in a non-competitive year.

I know Brad Stevens is reported saying his new owner is fine paying the Taxes, but I doubt that's true, as there is constant reporting of Boston looking to trade Simons, and if you're trying to trade an expiring it has to be beneficial, and the only benefit is getting out of the Tax.

In this trade, Boston gets 2 non-guaranteed contracts they can immediately waive or even take a filer on one of the guys.

Brooklyn gets a Protected 2026 FRP for their troubles.

Depending what happens with Cam Thomas, Brooklyn could buy out or just waive Simons.