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Any time there is a large difference in salary in a deal, a team acquires a TPE. The Lakers would receive a TPE in the amount of $$ different between Matthews and Howard. We are not giving them a TPE. You don't give TPEs, they are created in lopsided deals.
This is right, though I can only find one example of a trade where a TPE was acquired for any trade involving more than a single player and picks and cash.
For example, Memphis traded with the Cavs. A $750K player for a $750K player. And a $2M and a $4M player. The trade is reported as a 3-for-1, but the Grizzlies actually received a $2M and a $4M TPE. The 3-for-1 could be broken down into 3 smaller deals.
On the other hand, Rudy Gay was dealt in a 4 team trade. The outgoing salaries for him and another player were ~$15M and the incoming was about $7.5M. They got a $7.5M worth of TPE. Though the player traded with Gay was done as a separate player for TPE deal.