A: The cap, the tax and any other financial considerations would be a byproduct of the most essential part of this equation, Chris Bosh's health. I do not believe, in any way, that the math is what is motivating the Heat. Plus, an independent doctor would have to verify that Bosh is unable to play again, something he well could contest. But it also is an undeniable aspect of the equation, because the Heat currently are operating with a quarter of their salary cap sidelined, which also would be the case going forward if a retirement agreement is not reached (regardless of such an agreement, Bosh would receive every salary dollar due). While the Heat has done remarkably well to stay afloat without Bosh being available, I'm not sure such cap math and successes are mutually sustainable. Strip away a quarter of the salary cap at the top of any team's payroll and see what you're left with.