While most seem to believe that it is only a matter of time until Dwight Howard is traded to the Lakers, the deal is not yet officially complete, according to Brian Schmitz of the Orlando Sentinel. However, it seems like any complications are with the minor parts of the trade, meaning the deal is still expected to get done.
The main pieces of the deal are Howard going to the Lakers, Andre Iguodala going to the Denver Nuggets, Andrew Bynum and Jason Richardson going to the Philadelphia 76ers and Arron Afflalo, Al Harrington and three first-round draft picks (one from each team) going to the Orlando Magic. Beyond that, reports indicate Chris Duhon and Earl Clark are heading to the Lakers, while Nikola Vucevic, Maurice Harkless and a couple second-round picks are going to Orlando. Four-team deals require a lot of moving parts around the edges, so it's not a surprise that those elements are still fluid.
It remains to be seen what other minor pieces are involved in this trade, but given that a trade call with the league has already been scheduled, it doesn't look like this complication will hold up much.