Cesar Tordesillas

Miami, FL

Miami Heat president Pat Riley says it's doable to retain their three top players when the luxury tax penalties become much stiffer starting in 2013-14.

The Heat president had planned way back in the summer of 2010 on how to financially keep the core intact when LeBron James, Dwyane Wade and Chris Bosh can all opt out of their contracts after the 2013-14 season.

Starting in 2013-14 taxpaying teams will have to pay $1.50 for every dollar they're over the luxury tax line. It gets more punitive in 2014-15 when the repeater penalties hit and the tax rate increases the deeper a team is into the tax.

Additionally, taxpaying teams will have more roster restrictions, including the inability to acquire players via sign-and-trades.

Riley indicated it would help if the Heat could find more cash to keep the three stars intact. He pointed at the $7 billion television deal that the Los Angeles Dodgers signed with Time Warner Cable as an example.

"It's going to take that kind of revenue and those kinds of opportunities to be able to [keep the core together]," Riley said. "There's going to have to be some strategic planning not only from [the business] standpoint, but also personnel-wise over the next couple of years to deal with [the potential tax penalties]."

Riley said last week that he envisioned a similar dynasty for this Miami team as the Bulls, Celtics and Lakers dynasties of the past.

He said that the four or five teams that enjoyed success for many years achieved it with the same players.

"It would be a shame if you couldn't do that," Riley quipped.








Heat President Pat Riley Says Its Doable to Keep Big 3 Intact