Steve Mitchell-USA TODAY Sports
Miami Heat's Mike Miller
The Miami Heat, according to Hoopsworld.com, currently owe $85.7 million in guaranteed salaries next season. The salary cap in 2013-14 has been projected at $58.5 million according to ESPN's Marc Stein.
If this holds true—which we'll know after the NBA completes its season audit later this month—the luxury tax threshold, based on a percentage of the cap, is expected to sit around $71 million.
Assuming those projections, the Heat are nearly $15 million over the luxury tax at the moment. They also still need pieces to upgrade their bench without having much room to maneuver.
One salary-trimming possibility is to use the amnesty clause on the $6.2 million owed to Mike Miller. But even if he is amnestied, that will only go so far. The Heat would also lose depth off their bench along with Miller's ability to hit big shots.
Shane Battier, meanwhile, turns 35 in September, and Chris Andersen is still a free agent.
All of which simply means that Pat Riley and company will need to hit on minimally-priced players who can come in and make similar impacts to the ones Battier and Andersen did down the stretch.
If the Heat are not able to accomplish this, however, it could be cause for concern come playoff time.