In response to Mployee8's comment:
It's too soon to say ... Danny now says he will try to get below the tax line not so much to avoid paying tax but to be able to collect a share of the tax paid by others. Had they shaved a few hundred thousand off last year they could have avoided the luxury tax and the repeater tax as well come 2014. If he manages to dump Humphries and Wallace he can still get below the line depending on what he gets back. If he's successful he will have the full MLE but he says he won't need it or use it anyway so it's a mute point.
BTW, the C's were over the cap for 2012-13' and despite what happens by the time the 2013-14' roster is set they will have to pay a repeater tax come 2014. And you said they wouldn't cuz they were cheap .... Ha!
The Celts will pay repeater tax in 2014?