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      06-25-2010, 10:17 AM   #74
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3. "The South Beach Special"

Riley can also sell LeBron on location. Miami's South Beach is widely regarded by NBA players as a premier destination. The city, beach, nightlife and all-around lifestyle have made Miami an NBA favorite for years, and LeBron is one of its admirers.

Florida is also popular among NBA players because there is no state tax. In 2009, NBA reporter Sam Smith had a tax expert calculate that a player making max money would save around $500,000 per year by playing in Florida. Over the course of a six-year deal, a player would save $3 million in taxes. In other words, just playing in Florida would offset some of the lost income if LeBron and/or others decided to take less than the max to play for the Heat.
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