Miami has traded forward Haywood Highsmith to the Brooklyn Nets, a move that gets the Heat under the tax line for this coming season and creates roster flexibility.

The Nets acquired forward Haywood Highsmith from the Miami Heat on Friday, furthering their offseason strategy of salary-absorbing trades.

During what’s usually a quiet period in the NBA offseason, the Miami Heat made a trade.

MIAMI — A day after trading forward Haywood Highsmith to ease their situation against the punitive NBA luxury tax, the Miami Heat on Saturday re-signed guard Dru Smith to a three-year contract.

On Friday afternoon, Miami sent Highsmith and a 2032 second-round pick to the Brooklyn Nets for a protected 2026 second-round pick that is unlikely to ever convey to the Heat, meaning the trade will eventually end up as Highsmith and a 2032 second-round selection for...nothing.

First on Friday, the Heat traded forward Haywood Highsmith and a 2032 second-round pick to the Brooklyn Nets for a heavily protected 2026 second-round selection in a move that she