Lebron is meeting with the Sixers today.
They are also in "serious talks" with the Spurs for Kawhi. so far, ESPN is reporting that only Embiid, Simmons and Fultz are off limits. How about Saric, Covington, Zhaire Smith, Miami's pick and a Sixers 1st Round Pick?
Here's the repeater tax definition: "Teams pay an incremental tax rate based on their team salary as of the team's last regular season game, and whether the team is a "repeat offender," i.e., whether they were also taxpayers in at least three of the four previous seasons"
This would mean if the Sixers match Kawhi's salary in the trade, they wouldn't be in "repeater tax" protocol until Lebron's last year.