Braves plan to trade recently acquired three-time All-Star

The Braves are set to engage in a trade involving designated hitter Matt Carpenter, according to reports from David O’Brien and Ken Rosenthal of The Athletic. Atlanta acquired the left-handed hitter earlier in the evening through a deal motivated by salary considerations with the Padres.

San Diego's primary objective was to shed a portion of Carpenter's $5.5 million salary. Dennis Lin of The Athletic noted that the Padres contributed $1.5 million to facilitate the trade. In return, the Braves took on $4 million in salary and luxury-tax obligations. This move allowed the Padres to save $4 million in cash and $4.5 million against the competitive balance tax.

Carpenter's Competitive Balance Tax (CBT) figure was slightly higher for the Padres compared to Atlanta. His two-year, $12 million deal with San Diego had a front-loaded structure, with $6.5 million collected in the first year. This incurred a $6 million tax hit based on the contract's average annual value. However, the CBT calculation for an acquiring team is based on the amount still owed at the time of the trade, which, in this case, is $5.5 million for one year.

For Atlanta, the main objective of the trade was essentially to "acquire" the rights to hard-throwing depth reliever Ray Kerr, who was included in the deal by San Diego. As a second-year luxury-tax payer in the second tier of penalization, the Braves are subject to a 42% tax on the $4 million of Carpenter's salary they assumed. The overall cost of the trade is estimated to be around $5.68 million. According to Roster Resource's calculations, Atlanta's competitive balance tax number is approximately $267 million, with the third tier of penalization set to kick in at $277 million.

The Braves' front office has adopted a somewhat unconventional strategy of taking on financially burdensome contracts to bolster the talent at the bottom half of the roster. Similar to previous instances with Gonzales and Stassi, Atlanta may need to pay a significant portion of Carpenter's salary or even reduce it to the league minimum to facilitate a trade. The veteran player is coming off a season with a .176/.322/.319 performance.