Tara Kizer looks at forwarded records on heaps:
Forwarded records are rows in a heap that have been moved from the original page to a new page, leaving behind a forwarding record pointer on the original page to point at the new page. This occurs when you update a column that increases the size of the column and can no longer fit on the page. UPDATEs can cause forwarded records if the updated data does not fit on the page. Forwarding pointers are used to keep track of where the data is.
The comments are also worth reading. Except for the terrible puns.