The Miami Heat have been linked to rumors of a “salary-designed trade” for J.R. Smith of the Cleveland Cavaliers by The Athletic’s Shams Charania. The general idea involves trading for Smith and his partially guaranteed $15.7 million salary with the intention of waiving him for a lower guaranteed number.
J.R. Smith’s contract is guaranteed for just $3.9 million, meaning that trading for him and waiving him before June 30th would save the team that holds his contract around $11.8 million for the coming season.
If the Heat are actually interested in trading for Smith, it’s a lock that it will be with the intention of waiving him and clearing that space to get as far under the luxury tax as possible.