Mailbag: What will the Heat do with its open standard roster spot?
Briefly

The Miami Heat is in a delicate salary situation, sitting $1.3 million over the luxury-tax threshold with one open roster slot available. The team's objective is to avoid the repeater tax, which would complicate their financial obligations if they exceed the threshold in four out of five seasons. The Heat has until the end of the regular season to adjust their salary figures under the tax. A trade to reduce salary appears more likely than adding a player to the roster, given their current tax position.
The Heat is about $1.3 million above the luxury-tax threshold with one open spot on its 15-man standard roster for this upcoming season.
To avoid the repeater tax triggered by crossing the luxury tax threshold in consecutive seasons, the Heat intends to escape the luxury tax this upcoming season.
The Heat has until the end of the upcoming regular season to dip below the tax, as luxury tax bills are determined based on a team's salary situation at the end of each regular season.
A trade to shed salary is more likely than the Heat filling its 15th roster spot and adding to its tax bill.
Read at Miami Herald
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