The Heat are currently operating with a salary cap situation that leaves them approximately $1.2 million below the second tax apron, while they have 14 players under guaranteed contracts.
Adding a 15th player on a minimum-salary deal would push their total salary above this tax threshold. This move would restrict their front office capabilities, particularly in terms of aggregating player salaries or including cash in any potential trades.
Ira Winderman of The South Florida Sun Sentinel highlights a potential workaround: the Heat could initially sign a 15th player to a non-guaranteed contract at the start of the regular season.
This approach would allow them to pay the player on a daily basis. If necessary, the team could waive this player later to maneuver back below the second apron if they need to make trades during the season.
Despite this strategy, Winderman reports that the Heat are more concerned with maintaining roster flexibility later in the season, especially as they enter the playoff race. This concern suggests that they might opt to keep their final roster spot open for now.
Furthermore, if the Heat choose to add a 15th player and surpass the second tax apron, they would still be able to aggregate salaries in trades.
However, this would require them to send out more salary than they receive in a trade, ensuring they fall back below the second apron as a result of the transaction.
Once they exceed the apron, the team would face a hard cap at this level for the remainder of the season, limiting their financial flexibility and trade options moving forward.
Expect the Heat to enter the season with a roster opening: https://t.co/GvxLfnDPL7
— Hoops Rumors (@HoopsRumors) September 18, 2024
