Heat: C+
Miami has positioned itself to duck the tax this season by getting rid of both Ellington and Johnson, as ESPN.com's
Kevin Pelton wrote:
"While this deal doesn't quite get the Heat out of the tax, they're close. If Kelly Olynyk indeed misses out on a $1 million incentive bonus for playing 1,700 minutes, as noted by ESPN's Bobby Marks, dealing Rodney McGruder before the deadline would probably be enough to allow Miami to avoid the tax altogether.
"The Heat also reduce their 2019-20 payroll. Waiving Anderson would save Miami about $3.6 million in 2019-20 salary. Using the stretch provision on Anderson's contract would save an additional $10 million or so, likely enough to enable the Heat to get out of the tax even if Goran Dragic ($19.2 million) and Hassan Whiteside ($27.1 million) both pick up player options as expected. (A stretch would come at the cost of a $5 million cap hit on the books through 2021-22, by which point the Heat can be players in free agency again.)"
Teams cannot do victory laps for maybe, possibly, potentially rendering their nightmarishly overpaid roster less overpaid. But it has become clear in recent weeks that neither Ellington nor McGruder factored into their larger plans.
As far as the Heat's situation goes, escaping the tax without forking over a first-round pick would be worth a pat on the back. At the same time, they did ship out their starting 2-guard. So...*shrugs*.