"But the expectation, according to a league source, is the Heat won't immediately fill its open standard roster spot in part to preserve salary-cap flexibility for potential trades and late-season signings, Chiang wrote Friday."
"By not immediately signing a player to a minimum contract to fill its open standard roster spot in the coming days, the Heat will remain about $1.6 million below the luxury tax line. This allows the Heat to take back about $1.6 million more salary in a potential trade while still avoiding the luxury tax. "If the Heat signs a player to a minimum contract any time soon, that wiggle room to take back more salary in a potential trade while still remaining under the luxury tax threshold would be gone.""
Pat Riley indicated a desire to avoid the luxury tax to escape repeater-tax penalties for 2025-26. The Heat moved under the luxury tax last summer and currently sit about $1.6 million below the threshold. The team has one open standard roster spot while Jahmir Young, Vladislav Goldin and Myron Gardner occupy three two-way spots that do not count against the cap. Saturday was the first day the Heat could sign a veteran to a prorated minimum without exceeding the tax. The team is expected to delay filling the roster spot to preserve salary-cap flexibility and roughly $1.6 million of trade-taking capacity while avoiding increasingly onerous repeater-tax surcharges.
Read at Hot Hot Hoops - Miami HEAT NBA Blog
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