The Big Three that rocked the NBA by signing together in 2010 — and then going on to be the East’s representatives in the 2011 and 2012 NBA Finals — are going to break up in a year and a half. There is no other option for them.
The 2011 lockout and the CBA that came because of it dictates that teams that are multiple-time luxury tax payers get hit with a "repeater tax" penalty if they pay the tax for four out of five seasons. The Miami Heat will most definitely be hit by that penalty. And the deterrent might be too much for owner Micky Arison.
Here is why the breakup looks inevitable.
This season — 2012-2013 — the Heat’s payroll is $84.15 million. That is well over the current salary cap of $58.044 million and the $70.307 million luxury tax level. And it is anticipated that next year’s salary cap will be around the same amount, but the Heat will be close to $85 million should they extend qualifying offers to Josh Harrellson, Dexter Pitman and Terrel Harris. Finally, in the 201...