The Heat have agreed to trade guard Roger Mason Jr. and cash to the Kings in a salary dump. Technically, the Heat will receive a second-round pick from Sacramento, but the protection is reported to be so restrictive that it will never convey.
The motivation for Miami here is two-fold: to free up a roster spot in case a more intriguing buyout candidate becomes available, and to trim its luxury-tax bill (if only slightly). The Kings' role is solely to receive Mason's contract while netting some money in the process. Sacramento is reportedly prepared to waive the 33-year-old after the trade is approved.
It's worth noting that Miami could have waived Mason before last month's contract-guarantee deadline; at that point, the Heat would not have been responsible for his salary beyond his release. By keeping Mason through that deadline, though, the Heat agreed to pay his full $1.4 million veteran minimum for the season. Mason has played just 260 minutes for Miami this year, many in garbage time.
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