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From Zach Lowe: http://grantland.com/the-triangle/nba-free-agency-winners-and-losers/
There might not be a more fascinating long-term situation in the league. In the meantime, bringing Wade back on a one-year, $20 million deal puts the Heat about $13 million over the projected tax line, and Miami wants no part of the harsh repeater penalties that would come with paying the tax for a fourth time in five seasons. Mario Chalmers and Chris Andersen are available for nothing, per several league sources, and the Heat have even put out Shabazz Napier feelers with an eye on carving out extra cap room next summer.
There might not be a more fascinating long-term situation in the league. In the meantime, bringing Wade back on a one-year, $20 million deal puts the Heat about $13 million over the projected tax line, and Miami wants no part of the harsh repeater penalties that would come with paying the tax for a fourth time in five seasons. Mario Chalmers and Chris Andersen are available for nothing, per several league sources, and the Heat have even put out Shabazz Napier feelers with an eye on carving out extra cap room next summer.