The Houston Rockets are strategically adjusting their contract structures with an eye on financial flexibility for the 2027-28 NBA season. As they anticipate significant payroll pressures due to potential max extensions for Amen Thompson and Kevin Durant, the team is making moves now to mitigate future financial strain.

Recent reports indicate that Dorian Finney-Smith’s four-year contract includes non-guaranteed final years, while Jabari Smith Jr.'s five-year extension employs a staggered salary approach, beginning at $23.64 million and dipping to $21.75 million in its second year. This structure allows Houston to allocate resources effectively during a crucial financial period.