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With Aron Baynes agreeing to re-sign with the Boston Celtics for two years and $11 million, it’s time for a quick check of Boston’s salary cap and luxury tax situation. First we have to look at Baynes’s new deal. Generally during free agency, deals are reported with a salary figure that is rounded to the nearest whole-dollar amount. League sources indicate that Baynes is re-signing with Boston using his Non-Bird Rights. That means the new contract for Baynes will actually look like this: Year 1: $5,193,600.00 (fully guaranteed) Year 2: $5,453,280.00 (player option) Total: two years, $10,646,880.00 You can see where the rounding to $11 million comes from. Next, what does it mean that Boston is
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