The Orlando Magic have had an active start to the offseason. Orlando agreed to sign Kentavious Caldwell-Pope and to re-sign Goga Bitadze and Gary Harris in the opening days of free agency.
With their remaining cap space, the Magic seem to be looking to get Jonathan Isaac signed long-term. Orlando and Isaac are reportedly working on a renegotiation-and-extension deal.
The Magic can use some of their remaining cap space to add salary to Isaac's contract for this current season. Orlando can then add years onto the deal, but the drop in salary from the current season to the 2025-26 season can be as much as 40%. This is the only form of contract in the NBA that allows for an extreme frontloading of a deal.
Isaac bounced back from several injury-plagued seasons to be a key part of Orlando's playoff run last year. He has one season and $17.4 million left on his deal, before becoming an unrestricted free agent in 2025.