In a move that takes the team below the punitive NBA luxury tax, the Miami Heat are trading forward Haywood Highsmith and a 2032 second-round draft choice to the Brooklyn Nets.

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.

Brooklyn has remained active in trade conversations as the league's only team with remaining significant cap space, and takes Highsmith in with an unprotected second-rounder. Nets have also acquired two 1sts this offseason to add to the most 1st and 2nd round picks in the league. https://t.co/pnjlseX4SN