The Miami Heat enter the 2019 NBA Draft and free agency period coming off a season in which they were the most expensive team in league history to not make the playoffs. So expensive, in fact, that the organization made roster cuts late in the season before they were mathematically eliminated from playoff contention just in order to drop below the luxury tax.
As the roster stands right now, the Heat enter the summer with a staggering $141 million in salary (assuming Hassan Whiteside picks up his 2019-20 player options), about $9 million over the luxury tax.