The Miami Heat and Beno Udrih are close to an agreement on a contract buyout to offset the salary and tax implications of signing Joe Johnson.

Udrih is in the final year of two-year, $4.2 million contract he signed with the Grizzlies in 2014.

Udrih is out for the remainder of the season after undergoing foot surgery.

The Heat were $218,000 below the luxury tax line before signing Johnson and have made clear their plan is to avoid paying the tax. By reaching a buyout agreement with Udrih, Miami would balance out the salary of Johnson and other possible additions to the roster.