What happened: Miami is set to have the $6.1M taxpayer mid-level exception available this offseason, with the team needing to stay tight under the first apron to use it. The Heat have 4-5 roster spots to fill, with the veteran minimum at roughly $2.45M and second-round-pick deals around $1.35M.

Why it matters: The available tax mid-level is Miami's most meaningful tool for upgrading the roster around its core, and squeezing it in under the first apron dictates how aggressive the front office can be. It reflects the tight margins the Heat are working with as they navigate their post-Giannis cap squeeze and round out the back half of the roster.

What to watch: Watch whether Miami uses the full tax mid-level on one rotation addition or spreads it to fill multiple of the open spots as free agency unfolds.