Scoot McGroot wrote:Notable that this is technically a case of “stepping up the basis” in using Poirier to exactly fit into mayne the deal work legally and preserve the TPE.
I wouldn't classify it as that, although it is similar, and I'm not saying the overall takeaway changes.
But from my (purist?) perspective, stepping up the basis is when you want to go from A to C and need a B middle trade. It is done in succession and basically done when aggregation is not possible (or desirable). I.e. 10m player for a 12m player. 12m player for a 14m player. 10 effectively matches 14m (which isn't legal for a taxpaying team).
Here, the loophole being stretched isn't so much the matching, but the
intention of the delay on aggregation:
if a team used an exception to acquire a player (which means it acquired the player by any means other than using cap room), it cannot include that player in an aggregated trade for two months.
2 months would normally be long enough that no one would seriously agree to a deal and then do a set up trade and wait. But this sped up season has had what a 4(?) week period? So, OKC and Philly could agree to a deal and wait less time than was waited for the Wiggins/Love deal where it required 30 days after Wiggins signed for matching.
Don't get me wrong, it stretches intentions; just in a neighborly way than an exact way of the stepped up basis. Again, using my strict definition there, and based off it is a different rule being used (aggregation).
