Trading Wayne Ellington would give the Heat just enough cap relief to escape the luxury tax, writes salary cap expert Albert Nahmad for HeatHoops. Miami currently projects to be $6.2698MM over the tax line and Ellington’s salary is $6.27MM, so if the Heat can find a deal in which they don’t take any money back, they would be in the clear by $159.
However, Nahmad notes that won’t be easy