I wish the Cavs would be aggressive and go after Rudy Gay. Grizzlies are scared to death of the luxury tax. There floating trade ideas for Gay with teams like the Suns. Here's an article from Yahoo:

The Grizzlies have been shopping Gay to multiple teams, and found an interested trade partner with the Suns, sources said.

In an effort to avoid paying luxury tax in the short term, as well as get off the $17.8 million and $19.3 million owed Gay in the 2013-14 and 2014-15 seasons, new Memphis management has aggressively shopped Gay. The Grizzlies have made proposals on Gay to several teams, front-office sources told Yahoo! Sports.

http://sports.yahoo.com/news/nba--suns-in-trade-talks-for-rudy-gay-165005609.html

Daryl Morey, the GM of the Rockets have showed the way. Teams will let good players go because of the luxury tax under the new bargaining agreement.

Here's how I would turn the Cavs into a playoff team by next year.

Trade Andy V. and Gee to Memphis for Rudy Gay.

Go after Paul Millsap whose an unrestricted free agent next year. Push him as part of a big 3 with Irving and Gay. Tell him he can help lead Cleveland back to the Playoffs under Coach Scott.

A strong draft.

Now you will have Irving, Millsap and Gay along with Thompson, Waiters, Miles and Zeller. You then have a solid draft and there you have it. The Cavs are back in the playoffs.