The Miami Heat have decided to bypass using the "stretch provision" on Kyle Lowry. There had been speculation that the Heat could waive Lowry and stretch the final $28,333,334 remaining on his salary over three seasons to lessen their potential luxury tax bill and avoid being over the second apron.

Miami is currently at $179.3 million in committed salary, which puts them above the first apron, but below the second apron of $182.7 million.

Miami's roster remains in limbo as they continue to pursue a trade for Damian Lillard. Depending on the trade scenario, the Heat could use Lowry in a trade package for Lillard.