In the wake of the Jimmy Butler trade, the Miami Heat found themselves over the luxury tax. Miami had agreed as part of the deal to route Kyle Anderson to the Toronto Raptors, which would have allowed the Heat to dip under the luxury tax. However, when Toronto had a chance to acquire Brandon Ingram, they passed on taking Anderson.
The Heat had three other opportunities to move players to shed at least the $2.8 million necessary to avoid the tax, but passed. Miami decided that weakening the roster just to avoid the tax was worth it and kept Anderson, along with acquiring Andrew Wiggins and Davion Mitchell.
