RealGM

I understand that the CBA does not allow the trading of a newly acquire player with another player for at least 60 days from the time of the acquisition within the same trade. But is this restriction also in place if TPEs are used?

For instance, newly acquired player A makes $2M, and current roster player B makes $3M. A second team owns one or more TPEs that can cover the salaries of both players. Let's say it's a $6M TPE. Can the second team acquire player A and player B with this TPE, one for $2M and one for $3M since they can't be aggregated? In theory, the players could be traded separately, but is that considered circumventing the CBA regarding newly acquired players?

Not sure why your question hasn’t been answered but, yes, your proposed trade would be legal. When a team utilizes an exception to acquire a player contract in trade, it cannot be aggregated with any other player contract for purposes of a trade for a period of two months. But, as you suggest, your proposed trade does not require aggregation.