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Jason Kapono

ASK IRA: Does tax preclude Heat from utilizing mid-level?

ASK IRA: Does tax preclude Heat from utilizing mid-level?

Q: Who can the Heat get with the midlevel? -- Art. A: If might be a question of "will" rather than "who." The Heat are so hard up against the luxury tax that any player signed at the $3.4 million could cost at least three times that amount when accounting for the luxury tax, perhaps even more. By contrast, players signed for the veteran minimum would cost less than $1 million against the cap and only a modest amount in the tax. So the question becomes whether a player available at the taxpayer mid-level is a significant upgrade from what can be obtained at the minimum. The use of the mid-level could come down to the Heat's ability to sell off some of their excess...

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