The Miami Heat have made it clear this offseason that they are committed to retooling their roster. Their first major move came with the acquisition of veteran guard Norman Powell from the Los Angeles ...

— Law Murray 🎡 (@LawMurrayTheNU) September 25, 2024 Nine months later, the Clippers sent starting shooting guard Norman Powell to the Miami Heat and a 2027 second-round pick to the Utah Jazz.

Adding Powell at a market-rate extension (he’s eligible for up to $28.7 million in 2026-27 salary) would still leave Miami roughly $20 million short of the 2026-27 tax threshold.