There are whispers that the Miami Heat could end up waiving recently acquired forward Simone Fontecchio in an attempt to get under the tax before the start of the season. It's a move that, looking back, would make the Duncan Robinson sign-and-trade move appear that much more puzzling.
Adding more complexity to the situation, it wouldn't be as simple as waiving Fontecchio if you're the Heat. No, they'd have to utilize the stretch-and-waive provision, which allows a team to release a player while also spreading the remaining salary over multiple years for salary cap purposes. Essentially, the Heat would get the salary cap relief they want for this season, but this move would result in "dead money" over the next few years.