The Cleveland Cavaliers are attempting to trade away Mo Williams or face a luxury tax hit as they've been unable to agree upon a buyout.

Williams is owed $2.2 million for this season and he did not report to training camp. Williams spent much of the offseason trying to decide if he would retire and ultimately underwent surgery on Oct. 12th.

If the Cavs waive Williams now to create a roster spot, Williams would receive his full salary and the Cavs would have to pay the full tax amount. 

The Cavs have the option of suspending Williams and not paying him, his first paycheck is not due until Nov. 15. But team suspensions do not affect the salary cap and they would still be taxed on the full salary.