Celtics Thunder

Celtics Trade:
Mike Miller
2012 Celtics 2nd unprotected
2013 Celtics 2nd unprotected

Thunder Trade:
2012 Thunder 2nd (Top 53 protected, pick does not convey into anything the thunder would just keep the pick)

Trade Accepted.

PROCESSED.

Celtics: Outgoing = $5,250,000 / Incoming = $0¹
Thunder: Outgoing = $0 / Incoming = $5,250,000^2,3

Notes:
1) Since the Celtics are already operating as an under-the-cap team for 2011, they do not generate a trade exception.
2) Thunder now operating as an under-the-cap team for 2010 season.
3) Thunder taking back more money than they're bringing in, officially hard-capping them at the 1st Apron for the 2011 season.