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The Miami Heat may currently be tied up with more important matters -- such as a third-consecutive NBA championship opportunity -- but once the season concludes, Pat Riley will have a lot on his plate. The summer of 2014 will bring a terrific free agent market for teams across the league, and even LeBron James could choose to test the waters. With the NBA regular season on the final stretch, here are five Heat rumors for the 2014 offseason.

5. Plenty of Roster Space

Shane Battier Dribble
Troy Taormina-USA TODAY Sports

5. Plenty of Roster Space

Shane Battier Dribble
Troy Taormina-USA TODAY Sports

Miami will be plenty busy this summer with contract signings, as the defending champs have only two players under guaranteed contracts for next season. Four players, including Dwyane Wade, Chris Bosh and James all have player options and could chose to become free agents. I expect there to be some re-signings, but I am confident Riley will go into the market full force. Players like Chris Kaman could be on the radar this offseason.

4. Mario Chalmers a Priority?

Mario Chalmers Driving
Russell Isabella-USA TODAY Sports

4. Mario Chalmers a Priority?

Mario Chalmers Driving
Russell Isabella-USA TODAY Sports

Mario Chalmers has spent his entire professional career in South Beach, but his contract is up at the end of this season. He has been an intricate part of Miami's championship success and has been the starting point guard for the majority of his career. Although there is a chance Chalmers may go wherever the money takes him, the Heat will make a strong attempt to get him to stay.

3. What to do With Chris Bosh?

Chris Bosh Post-up
Mark D. Smith-USA TODAY Sports

3. What to do With Chris Bosh?

Chris Bosh Post-up
Mark D. Smith-USA TODAY Sports

Erik Spoelstra has always expressed the importance of Chris Bosh to the Heat, even though the power forward has performed rather inconsistently. Set to make over $20 million next season, I don't think Bosh's performances translate into that monster contract. It would be in Miami's best interest to restructure with Bosh, but I don't know if he would appreciate that. The Heat want to keep Bosh, but is the money really worth it?

2. Restructuring D-Wade

Dwyane Wade Disagree
Russell Isabella-USA TODAY Sports

2. Restructuring D-Wade

Dwyane Wade Disagree
Russell Isabella-USA TODAY Sports

Wade has made it known that he wants to retire in Miami. That day may be sooner than expected, but Wade is set to make over $40 million in the next two years -- money that both the Heat and Wade know he doesn't exactly deserve. There have been hints of Wade and Miami restructuring, and that should be exactly what happens. It will guarantee Wade's future in South beach and give Riley more financial flexibility with the hopes of more titles.

1. Courting King James

LeBron James Running Down Court
Robert Mayer-USA TODAY Sports

1. Courting King James

LeBron James Running Down Court
Robert Mayer-USA TODAY Sports

No one knows exactly what "King James" will do, but every single team wants him. The reigning MVP can opt-out and leave Miami after this season, but many feel he will remain in South Beach. There are no guarantees in life or in basketball, so Riley and the Heat will do everything in their power to get James to stay. That comes back to Wade's restructuring. Should it happen, Miami can offer James more money which may have to happen.

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