The Celtics have completed a one-for-one signing! They executed a 3-for-1 trade with the Jazz to acquire rookie RJ Lewis, and additionally, signed free agent Chris Boucher to a one-year minimum salary contract worth $3.3 million.

On August 6, according to renowned reporter Shams, the Celtics finalized a one-for-one signing. They reached a 3-for-1 trade deal with the Jazz, obtaining rookie RJ Lewis, while also signing free agent Chris Boucher to a one-year veteran minimum contract worth $3.3 million.

Completed a 3-for-1 trade with the Jazz

The Celtics will trade Georges Niang and two future second-round picks to the Jazz in exchange for rookie RJ Lewis.

Salary cap expert Marks stated that the Jazz utilized part of a trade exception for this deal—this $26.6 million exception originated from a three-team trade last month when the Jazz sent John Collins to the Clippers.

This represents another salary-clearing move for the Celtics, allowing them to remain significantly below the second luxury tax threshold.

Niang was acquired by the Celtics in a major three-team trade involving Porzingis during the offseason. His contract for next season is worth $8.2 million and is set to expire soon.

This year, Niang has been quite active. At the start of last season, he played for the Cavaliers, appearing in 51 games, mostly as a bench player, before being traded to the Hawks in February. With the Hawks, he played 28 games, including 2 as a starter. Overall, he averaged 21.5 minutes per game, contributing 9.9 points, 3.4 rebounds, and 1.4 assists.

Niang will add a big man with spacing ability to the Jazz's bench. He has a career three-point shooting percentage of 39.9%.

This will be his second stint with the Jazz—he previously played for them from 2017 to 2021. Team reporter Jones noted that the Jazz see Niang as part of their rotation, hoping to add a veteran to their young core. The two sides have communicated, and Niang is happy and excited about returning to Utah.

Lewis is an undrafted rookie from St. John's University, previously signed to a two-way contract. He will fill the vacant two-way contract spot for the Celtics. Through this trade involving Niang, the Celtics reduced their luxury tax bill by approximately $50 million. Currently, they are only $1.7 million over the first luxury tax threshold and $9.4 million over the luxury tax starting line. Additionally, they created a trade exception worth $8.2 million.

Signed Boucher to a minimum salary contract

Shams also reported that the Celtics signed free agent Chris Boucher to a one-year minimum salary contract worth $3.3 million, allowing him to fill Niang's role in the regular roster.

Boucher will compete for playing time at both the power forward and center positions for the Celtics. Throughout the offseason, the Celtics have been focused on reducing salaries and adjusting their roster.

Except for a brief appearance with the Warriors during the 2017-18 season, Boucher has spent his entire career with the Raptors. Over the past seven seasons, he has been a key bench player for the Raptors, appearing in 406 games but only starting 23 times. In his NBA career, he averages 17.7 minutes per game, scoring 8.9 points and grabbing 5.1 rebounds, with a shooting percentage of 48.8% and a three-point percentage of 33.9%.

The 32-year-old Boucher played 50 games last season, averaging 17.2 minutes, with 10 points and 4.5 rebounds per game. After February 26, he did not play again as the Raptors decided to rest him and focus on evaluating their younger players.

Boucher is the last remaining player from the Raptors' 2019 championship roster. He holds the franchise records for points, rebounds, blocks, minutes, and games played by a bench player.

The Raptors hold Boucher's Bird rights and reportedly had intentions to re-sign him, but ultimately failed to do so. He will now join another team in the Atlantic Division.

Celtics' 14+3 roster finalized

With the completion of the one-for-one signing, the Celtics' 14+3 roster has been finalized—

Regular roster of 14 players: Tatum, Brown, White, Anfernee Simons, Hauser, Pritchard, Gonzalez, Shailman, Tillman, Garza, Minott, Kata, Boucher, Walsh

Three two-way contracts: Norris, Shurga, Lewis

Their total salary and luxury tax amount as of June 15 was $540 million, and after a series of maneuvers, it is now $239 million.