On Monday night Tyler Johnson will suit up to play at the AmericanAirlines Arena, just as he has routinely done over the past four years. This time, however, he’ll be donning a jersey of the Phoenix Suns—the team that acquired him in a trade deadline deal to help the Miami Heat lower their luxury tax burden.
That the Heat acted to reduce their salary bill is of little surprise. They sat $6.3 million dollars over the luxury tax threshold (which amounted to a $9.5 million charge when factoring in the tax multiplier effect outlined in the NBA’s CBA).