Miami has some looming tax issues.
Next year they have nearly $80 million on the books, and that's without going after Ray Allen or any other free agent with their taxpayer's mid-level exception ($3 million). Or rounding out the roster.
Pat Riley said the Heat apparently will bypass amnesty this summer, "We're not looking at amenstying anybody."
No doubt your franchise gets a bump when you win the title (the extra home playoff games alone), but historically Miami has had way lower yearly revenues than the Bulls.