The Cleveland Cavaliers and Memphis Grizzlies have agreed to the first NBA trade of 2013, with the Grizzlies sending the Cavaliers a protected future first-round pick to take on the salaries of three reserves (Wayne Ellington, Josh Selby and Marreese Speights) in return for Jon Leuer. Let's take a look at the winners and losers of this deal.

Big winner: Robert Pera

Memphis sheds some $6.3 million in salary, which gets it safely below the luxury tax even after it signs two free agents to fill the roster spots opened up by the trade. So the new owner will now pay less salary and avoid the tax, plus receive the league's distribution of taxes paid by other teams -- half of which will go to non-taxpayers.