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Luxury tax could limit Heat with $2.65M exception for McRoberts

Luxury tax could limit Heat with $2.65M exception for McRoberts

Because of luxury-tax implications, the Miami Heat may have to bypass spending the entire $2.65 million salary-cap exception received for Josh McRoberts' knee injury. While the Heat have until March 10 to spend the disabled-player exception, their recent salary-cap machinations left them less than $1.4 million below the 2014-15 luxury-tax line of $76.8 million. While their 2015 luxury-tax payment would be minimal by spending the entire $2.65 million exception, it would reset the Heat's luxury-tax clock, with teams over the tax line any four  years over a five-year span subjected to onerous tax penalties, including limitations on trades and the use of certain salary-cap...

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