[Source](https://open.spotify.com/episode/61X62YTCkOmYgGCpgkeuIk?si=nqo_z2RzS4S7uocANJXbsw&context=spotify%3Acollection%3Apodcasts%3Aepisodes&t=2405)
>**Vernon:** Brian Windhorst brought up the Heat for him [D’Angelo Russell]. He called it a hypothetical, but let me expound on that a little bit as to why it makes some sense:
>Kyle Lowry is struggling with the Heat for a second year in a row. While it’s debatable whether Russell is an upgrade or can be reinvigorated under “Heat Culture,” the reasons for doing this would be mainly financial: Miami is set to be close to $20 million over the luxury tax next season after extending Tyler Herro to the 4-year, $130 million extension. Swapping Lowry — who is owed $29.7 million next season — for Russell’s expiring contract would solve that tax crunch.
>**O’Connor:** It’s good analysis. Smart. On point. 100% true. There is incentive for the Heat in terms of team building moving forward and doing that, and I think for them it also offers more upside this season in terms of helping the roster out.
>**Vernon:** That’s the big question. Does Russell make the Heat better? I would tell you that Lowry is exactly the type of thing Minnesota needs. I know that Mike Conley’s name has come up as a possibility. They need that steady, veteran, everybody listens to this guy but he’s past the point where he needs to be “the man,” not unlike what Chris Paul was able to do in Phoenix.
While it’s debatable whether Lowry as an NBA player is better or worse than D’Lo, there is no debate which of the two contracts is worse.
Would you do this deal if you were Miami? To me, if D’Lo doesn’t fit, he’s an expiring deal that massively cleans up our cap sheet. If he balls out, we can extend him.
by lopea182
3 Comments
🤢🤢🤢🤢
Making a move this season to help tax next season is very dumb when there is an offseason between.
If we go about trading Lowry to save tax money then we might as well trade Jimmy because we won’t be able to win anything. We aren’t going anywhere running it back with the same team minus Lowry next year.
The Hawks traded Gallinari’s expiring contract and 3 picks for Dejounte Murray last summer. Miami could trade Lowry’s expiring contract and 3 picks for a similar level player this summer. That’s the best shot this team has of contending. It means paying the tax like every other good team.