I'm stealing the foundation of this trade and adding in my own creativity to it. A 3 way trade with Boston added in.
Suns trade: Shawn Marion, Leandro Barbosa, James Jones & Atlanta's 1st rounder
Suns recieve: Kobe Bryant and Vladimir Radmanovic
Boston trades: Theo Ratliff, Delonte West & the #5 pick
Boston recieves: Shawn Marion
Los Angeles trades: Kobe Bryant, Vladimir Radmanovic
Los Angeles recieves: Theo Ratliff, Delonte West, James Jones, Leandro Barbosa, #5 overall & Atlanta's 2008 1st rounder.
All teams meet CBA requirements (125% +100,000)
Suns give $22,644,000 and take back $25,122,825
Celtics give $13,556,425 and take back $16,440,000
Lakers give $25,122,825 and take back $22,060,425
Lakers get rid of their worst contract in Radmanovic and brings back a lot of young talent and an expiring contract which gives them multiple options for which way they want to move the franchise towards. They could rebuild around Bynum, Barbosa, Farmar, West, #5 overall, #19 overall and the Atlanta pick or they could use some of them as well as an Ratliff/Odom/Brown as trade bait for a Marcus Camby or a Kevin Garnett.
Celtics land Marion for the same package they were offering to Phoenix. They don't lose much other than the #5 pick and they get that 2nd star to put alongside Pierce.
Suns land Kobe Bryant while keeping Amare Stoudemire. They take on Radmanovic (whom I believe Kerr has mentioned he believes is a player who would fit in well in the Suns system) to appease Los Angeles. Remembering that Barbosa is a BYC player which means that only half of his yearly salary is accounted for in trade value noted above. In reality if the Suns did this they would actually be giving up $24,944,000 in total salary which would result in an increase of about 3-4 million (after you factor in Kobe's trade kicker) total in payroll (including luxury tax costs) which would be made up by the jersey sales that Kobe would bring.