What was finally decided with those “thorny” system issues?

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It was the most confounding part of this constantly confounding NBA lockout.

The owners and players got to a point a few weeks ago where they essentially agreed on the money side of the equation — how to split up the revenue coming into the league — but could not get close on the “system” issues that essentially came down to player movement concerns (the mid-level exception, Bird rights, the sign and trade rules, etc…).

Sometime early Saturday morning in New York — in the hours when the city that never sleeps even starts to close its eyes — they two sides reached a deal that will mean games on Christmas day and a 66 game season.

Where did those system issues land? Here is what we based on multiple reports.

• Next year the salary cap line will be at $58 million and the luxury tax line will be about $70 million, both where they were last season. One key difference is teams have to spend up to 85 percent of that salary cap line now, which means the minimum salary level for teams next season will be $49 million (last season it was more like $44 million). Also, the luxury tax on teams that exceed that tax line will be more stiff (it had been $1 for $1 over the line, now it will start at $1.50 for each $1 and escalate from there).

• Teams can only have one max-salary player that takes up to 30 percent of a team’s salary cap space.

• Larry Bird rights, the ability of a team to go over the salary cap or luxury tax line to re-sign their own players, remain essentially as it had been.

• Contract lengths are four years for free agents, but teams can add a fifth season for Bird rights players.

• Teams have only three days to match offers to restricted free agents, down from seven days in the old deal.

• The extend-and-trade remains, which means a team can sign a player to a Bird-rights size contract then instantly trade him — the stick that Carmelo Anthony used to force Denver to trade him last season without a financial loss for him.

Nobody is happier about that than Dwight Howard and Chris Paul, the current big free agents to be. Maybe Deron Williams too, but the Nets want to be buyers, not sellers.

• There will be a mid-level exception, reports Adrian Wojnarowski of Yahoo. Teams under the luxury tax can go for $5 million a season up to 4 years. For teams over the tax it is $3 million for up to 4 years.

• However, around the luxury tax line the mid-level will also impact Bird rights, reports Zach Lowe at Sports Illustrated reports:

If you use the full mid-level to get to or approach that barrier looming $4 million over the tax line, you cannot cross it by re-signing your own free agents via Larry Bird Rights. You can cross it to sign rookies or guys on veteran minimum contracts.

To use Lowe’s practical example, if the Boston Celtics used the mid-level to bring in someone like Jason Richardson to help on the wing that would take them over the tax line next season (to about $71 million total) and they would not be able to re-sign Jeff Green or Glen “Big Baby” Davis to anything more than minimum deals.

It means big spending teams will not just be able to take risks on free agent role players to go around their stars and not have consequences if it doesn’t work out (like the Lakers with Luke Walton, for example).

• There will be a $2.5 million exception for teams just below salary cap to go over the cap, reports Wojnarowski at Yahoo. However, those teams lose the right to the mid-level exception, too.

• There is no real change for the rookie deal or minimum salaries (which increase with years of service).

• There will be a “stretch” provision in the deal that allows a team to buy out a player and waive him, but spread his deal over a longer period of time (double the length of the contract plus one year) so as not to be such a cap hit. For example, if a player has three years, $30 million left on a deal and the teams want to waive him, they would have him on the official books for seven seasons at $4.3 million. It will look weird to see a guy on the books who was let go years before, but that space allows the team to not be completely hamstrung by a bad deal.

Call it the Eddy Curry rule.

• There also will be an amnesty clause in this deal that will allow teams to waive one player and wipe that salary almost totally off the books (75 percent goes away). This is similar to what was done in 2005, although then it only counted as savings against the luxury tax, now it counts as savings against the cap as well.

The Orlando Magic will have to choose between Gilbert Arenas or Hedo Turkoglu for this one. Tough decision.

Matthew Dellavedova steals pass, hits wild scoop shot at buzzer (VIDEO)

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Matthew Dellavedova is a hustler. Everybody knows that. Well, unless you want to argue he’s more about grit. It’s really your call.

But against the Boston Celtics on Sunday, Dellavedova came through with whatever you want to call it — hustle, grit, moxie, gumption.

As the first quarter wound down and the Celtics tried to inbound the ball, Dellavedova spied his opponents rolling the basketball in order to save time on the clock.

That allowed the Australian native to fly in and do this:

That’s a steal, a scoop, and a score all within 1.2 seconds.

Milwaukee won Game 4 and evened the series with the Celtics, 2-2.

Cavaliers tie series with Pacers in Indiana, 2-2

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Sunday night’s game between the Indiana Pacers and Cleveland Cavaliers was raucous. Bankers Life Fieldhouse was rocking, and despite Indiana’s best effort to put back seemingly every offensive board it encountered, LeBron James‘ 32 points was just too much to overcome.

Facing the possibility of going down 3-1 in the first round, the Cavaliers pulled out the win, 104-100, and sent the series back to Ohio for Game 5.

The game came down to the final period following a surge by the Pacers to end the third quarter. The teams were tied several times midway through the fourth, but a tip shot by Thaddeus Young wth 6:13 left gave the Pacers the lead as fans in Indiana went wild.

Cleveland then came roaring back. At the three-minute mark, James drove to the basket and scored. Thirty seconds later, Kyle Korver hit a big-time 3-pointer to put the Cavaliers up by four points, a mark the Pacers couldn’t recover from.

LeBron scored again with 1:52 left, and despite some weird late-game antics — featuring none other than Lance Stephenson — the Cavaliers were able to remain resolute down the stretch.

James finished with 32 points, 13 rebounds, and seven assists. Kyle Korver added 18 points on 4-of-9 shooting from deep, and Kevin Love had five points with 11 boards.

Victor Oladipo struggled for Indiana, scoring 17 points but shooting just 25 percent from the floor. Seven Pacers finished in double-digits, with Young notching an impressive double-double of 12 points and 16 rebounds.

Game 5 will be played in Cleveland on Wednesday, April 25.

Wizards beat Raptors in Game 4, tie series at 2-2 heading to Toronto

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The Toronto Raptors were far and away the best team in the Eastern Conference this season. The Washington Wizards were … well, very Wizard-y.

So considering their regular seasons, the fact that Washington was able to tie the first round series between the two teams at 2 games apiece on Sunday is pretty astonishing.

Bradley Beal had 31 points and five rebounds for the Wizards while teammate John Wall added 27 points to go along with a whopping 14 assists. Washington shot an impressive 41 percent from 3-point range as four of five starters finished in double-digit scoring.

Despite Beal’s performance, it was Wall who saved the day for the Wizards. Beal was disqualified after fouling out with around five minutes to play in the fourth quarter. Beal didn’t agree with the call, and could be seen throwing a towel near the Washington bench.

For his part, Wall either scored or assisted on 10 of the Wizards’ final 14 points of the game. That helped stave off the likes of DeMar DeRozan, who led all scorers with 35 points.

The series heads back to Toronto for Game 5, which will be played on Wednesday, April 25.

Marcus Smart wants to be back for Game 6 vs. Bucks

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Boston Celtics guard Marcus Smart has been out for some time after injuring his thumb earlier in the year. The absence of one of Boston’s most important guards has been felt even more so after Kyrie Irving went down following knee surgery.

In short, the Celtics would like to have Smart back on the floor.

We’re now close enough that Smart has begun to give solid timeframes to reporters. Speaking to media on Sunday, Smart said that his plan is to be back for Game 6 against the Milwaukee Bucks. Boston took on Milwaukee on Sunday in Game 4.

Via ESPN:

Right now, [a Game 6 return is] the plan and we’re still on the same track,” Smart said before Game 4 on Sunday. “I’ve been doing everything but contact, so I will be able to go and start that.”

Smart said he believes the thumb is ready for contact.

“The surgery did its job,” said Smart, who injured himself March 11 while diving for a loose ball in a game against the Indiana Pacers. “Thumb is holding up well. I feel ready, I feel strong enough to get back out there. I’m just waiting on the OK.”

The series between the Celtics and Bucks has been tumultuous, a back-and-forth affair as an injury-riddled Boston squad takes on a healthy but offensively-sluggish Milwaukee team. Smart could add a shot of life for Boston in a much-needed way.

The Bucks won Game 4 and the series is now tied, 2-2. Game 6 would be on Thursday, April 26 if need be.