At the end of coach hiring, allow a "grace period" where unused coaching budget can be transferred to player payroll without the 50% penalty. The grace period can last between the end of coach hiring through the end of spring training. It does not need to conform to the $2m increments. It would be an "all remaining unused budget" transfer.
I understand the reasoning behind the 50% transfer penalty, and for the most part fully agree with it. But under the current format, I think that it can lead to some stupid and unrealistic decisions during coach hiring when, once you realize that you will have less than $2m in unspent coaching budget, you get into a "use it or lose it" mentality and start offering unreasonably high offers to fill those last few coaching vacancies that you may have.
If you know that that last bit of unspent money can be transferred rather than just lost at the end of the coach hiring phase, then you might make some more realisitic decisions rather than blowing that last $1.5m on a Low A bench coach.
Finally, this "no penalty grace period" can only be used to transfer unused coaching budget into player payroll after coach hiring (and by defauly, after free agency) has concluded. It cannot be transferred into prospect budget, and it cannot be transferred during free agency. Those transfers would still need to adhere to the current restrictions ($2m increments with 50% penalty).