When the Washington Wizards first allowed All-Star guard Bradley Beal to explore a trade, the Miami Heat were viewed as the heavy favorites to land him. Instead, Beal was traded to the Phoenix Suns to team up with Kevin Durant and Devin Booker.
Beal, a three-time All-Star selection, had control over the process thanks to a no-trade clause. He wanted to play for Miami, being drawn to the team’s culture and an opportunity to compete for a championship.
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- Bradley Beal stats (2022-’23): 23.2 PPG, 5.4 APG, 50.6% FG
However, Beal landed in Pheonix with the Suns packaging Landry Shamet, Chris Paul and second-round picks to acquire him. After the deal was made, reports surfaced that the Heat prioritized Damian Lillard over Beal and that was the reason why they didn’t make a deal. However, it appears executive Pat Riley backed off on a blockbuster trade for another reason.
An NBA executive explained to Steve Bulpett of Heavy.com that Miami didn’t end up pulling the trigger on a trade for Beal because of his contract and the tax implications of acquiring him.
“It was out there that Miami decided not to bite on Beal because they were playing for (Portland’s Damian) Lillard). It really wasn’t that; it was tax consequences with Beal that really caused them to back off. The new tax is much more onerous.”
Anonymous NBA executive on why the Miami Heat didn’t acquire Bradley Beal
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- Bradley Beal contract: $46.74 million salary (2023-’24), $50.2M salary (2024-’25), $53.66M salary (2025-’26), $57.128 million player option (2026-’27)
While the new financial rules in the NBA collective bargaining agreement don’t kick in until July, acquiring Beal’s contract would’ve still had significant ramfications for Miami.
The NBA create new rules to limit how much teams went over the salary cap and how freely they ran up their luxury tax spending. With new salary cap aprons installed, Miami would’ve faced significant limitations if it acquired Beal’s contract.
The tax ramifications don’t necessarily suggest that the Heat aren’t going to pursue an All-Star guard to strengthen their lineup. Instead, it’s a sign that Riley only wants to go above certain tax lines if Miami is acquiring a championship-caliber player.
In Miami’s eyes, Beal isn’t that level of player and it had a big influence on their decision. However, it does still leave the door open to a trade for Lillard if he’s available.
