In the hours after the Miami Heat 117-109 overtime loss against the Toronto Raptors, the Heat waived guard Rodney McGruder in an effort to get under the luxury tax.
For the Heat to actually find that salary relief, another team would have to sign McGruder, but the March 1st deadline for waived players to sign with a new team and be playoff eligible has long since passed. This means that if a playoff team signs him for the last week of the regular season, he would not be eligible to play playoff games.
The Heat have indicated they were not interested in extending McGruder a qualifying offer in his restricted free agency, so with no further plans to utilize him as their playoff hopes dwindle the organization has opted to find tax savings if such a thing exists.