The Miami Heat may have been eliminated from the playoffs on Tuesday night, but from a dollars and sense perspective it was a successful day.
The Miami Heat were up against an end-of-season deadline to fill out their full roster complement of 14 players coming into Tuesday. This was complicated by the fact that they released Rodney McGruder on Sunday following their loss to the Toronto Raptors in an effort to get under the luxury tax and the repeater tax.
As it happened, everything worked out just the way the Heat hoped. In order to get under the luxury and repeater taxes, McGruder would have to be signed by another team before the end of the season, even though he will not be playoff eligible.
Fortunately, there was a sweetener for any possible suitors.
McGruder’s Early Bird rights come with him for a signing team, so even though such a team won’t be able to use him in the playoffs (should they qualify), it will be easier for that team to sign him to a contract next season.
The playoff-bound Los Angeles Clippers jumped on the opportunity Monday afternoon and signed McGruder for the rest of the season, allowing the Heat to get under the punitive tax.
So that takes care of the subtraction from the roster, but the Heat still had to fill out the back end of the roster in order to fulfill their obligations. Over the weekend the Miami Heat converted Yante Maten‘s two-way contract to a regular deal, and on Tuesday they did the same thing with Duncan Robinson‘s two-way contract.
While the Heat were trying to shed salary to get under the tax, Maten and Robinson’s contracts will become prorated for the remainder of the season and won’t be enough to push the payroll back into the tax.
Maten hasn’t played with the Heat this season, but Robinson has appeared in 13 games, starting one, and averaging 8.8 minutes per game.