Chicago Bulls creating offseason trade options with latest signings (updated)

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Update: I miscalculated. The Bulls are safe from the luxury tax — at least unless Joakim Noah and Taj Gibson each get $500,00 bonuses.

Because Andrew Bynum signed with the Pacers, Chicago can set off a portion of his salary ($105,564 in this case) — an amount I didn’t account for. That leaves them $791,165 beneath the tax line — more than the $750,000 in leeway discussed below.

Noah ($500,000 for All-NBA first team) and Gibson ($500,00 for All-Defensive first team) could still send the Bulls into the tax. However, even if the Bulls hadn’t signed Ronnie Brewer, Lou Amundson, Mike James and Greg Smith, they still would have had more than $750,00 but less than $1 million in leeway.

So, Chicago can absorb a $500,00 Noah bonus for All-NBA first team and a $250,00 Gibson bonus for All-Defensive second team and avoid the tax. But if Noah and Gibson each get $500,000 bonuses, Chicago will pay the tax.

It’s the same situation regardless of whether the Bulls made their latest run of signings.

In sum, these signings won’t make the Bulls more likely to pay the luxury tax, but they’ll cost Chicago a few extra real dollars. In return, the Bulls get more trade flexibility — a definite win for them.

Original post: The Chicago Bulls, like every team, would like to avoid the luxury tax.

Not only are luxury-tax penalties already costlier than ever, repeater penalties loom. If a team might be willing to pay the tax only while contending, it’s especially prudent not to pay the tax when out of contention.

That’s what makes the Bulls’ situation so fascinating.

With all due respect to the marvelous job Tom Thibodeau, Joakim Noah and crew have done this season, Chicago is an extreme longshot to win the 2014 championship. But once Derrick Rose gets healthy, Nikola Mirotic signs, the Bulls use both their 2014 first-round picks (one from Charlotte) and exhaust their pending cap space… Chicago could get really good – and really expensive – in a hurry.

Yet, the Bulls have flirted with the luxury-tax line this season while still remaining pretty competitive. It’s a tight line to walk – wanting to keep salary low without completely blowing up the team (a dichotomy the Luol Deng trade accomplished).

Chicago caught a big break in that quest when they waived Erik Murphy and the Jazz claimed him, removing his salary from the Bulls’ books. That positioned Chicago to add up to three players and leave $750,000 in leeway under the luxury-tax line for performance incentives potentially due to Joakim Noah ($500,00 for All-NBA first team) and/or Taj Gibson ($500,00 for All-Defensive first team or $250,000 for All-Defensive second team).

The Bulls opted to go another way, though.

Chicago signed Ronnie Brewer, Lou Amundson and Mike James to minimum-salary multi-year contracts, according to Larry Coon. Amundson’s’ agent, Mike Bartelstein, confirmed his client’s contract was for two years. James’ agent, Bernie Lee, did the same for his client.

The multiple years matter, because the NBA pays a portion of the minimum salaries for veterans with at least three years experience and the league’s portion of the payments are not taxed – but only for one-year, 10-day and rest-of-season contracts. By signing those three to multi-year deals, Chicago assumed all payments and the increased tax burden that comes with them.

On the positive side, the Bulls signed Greg Smith – who surprisingly cleared waivers – without having to worry losing their $750,000 leeway, because they’d already lost it.

Smith – like Brewer, Amundson and James – could prove useful in trades after the season. Smith is a talented young big man, and the other three have unguaranteed contracts, according to Coon. That allows their salaries to help a trade match, and then they could be released them without penalty.

All in all, the Bulls are now $685,601 below the luxury-tax line – meaning they can absorb only one of the bonuses potentially due to Noah and/or Gibson without paying the tax.

If the bonuses due to Noah and Gibson fall short of $750,000, the Bulls win. They’ll avoid the luxury tax and will have added potentially useful trade assets.

But if Noah and Gibson both hit their incentives, the Bulls will pay the tax, though they’ll still have tradable assets in Smith, Brewer, Amundson and James.

It’s a calculated risk that I think will work. I project Noah to make the All-NBA first team, but I don’t have Taj Gibson making an All-Defensive team.

However, the downside – paying the tax – is high enough that I don’t believe the multi-year deals were worth it. Had the Bulls waited until Saturday to sign Brewer, Amundson and James, Chicago would have kept its $750,000 luxury-tax leeway and still signed Smith, anyway.

Chicago is choosing to play with tax fire to better position itself for a trade later, perhaps a revealing strategy about the franchise’s long-term plans.

“Tired” Jimmy Butler sits out All-Star Game at his own request

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LOS ANGELES — Jimmy Butler leads the NBA in minutes played per game at 37.3. He’s ninth in the league in total minutes played and played 77:35 minutes in the two games leading up to All-Star Weekend.

Butler was tired and asked Mike D’Antoni to give him some rest. Butler did not play in Sunday’s All-Star Game, at his own request.

“Rest,” Butler said when asked why he didn’t play. “I have to rest. I have to rest my body up. This Timberwolves season is very, very important to me. I’ve got to make sure I’m ready to roll when I get back there.”

“He was tired and he just felt like his legs weren’t there,” Team Stephen head coach Mike D’Antoni. “He didn’t practice yesterday or play today. You have to respect that. He plays hard. Sometimes your body just needs a rest.”

Butler is having the kind of season that has him in the discussion for a place on the MVP ballot. He’s averaging 22.4 points per game with a very efficient true shooting percentage of 59.3, plus he’s playing strong defense. He and Karl-Anthony Towns have led the Timberwolves to a 36-25 record that has them as the current four seed in the West, poised to break an 11-year playoff drought for the franchise.

Still thankful, LeBron James breaks Michael Jordan’s record for years between All-Star MVPs

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Los Angeles – When LeBron James became the youngest-ever NBA All-Star MVP in 2006, he said during the trophy presentation: “I’d like to thank the fans for voting me in as a starter.”

Twelve years later, he sounds similar, maybe just a little more thoughtful: “It’s always been my fans who voted me in. For 14 straight years, my fans have voted me in as an All-Star starter, and it’s been up to me to go out and let them know and show them, listen, I appreciate that, and here’s what I’m going to give to you every time you vote me in.”

He plays similarly, too.

LeBron again won All-Star MVP, leading his team to a 148-145 victory Sunday. He finished with 29 points, 10 rebounds and eight assists.

“Every night I step on the floor, I have to lead my guys or prove to myself that I’m still able to play at a high level,” said LeBron, 33. “I feel great.”

The 12-year gap between LeBron’s first and last All-Star MVP – he also won in 2008 – is the longest in NBA history. It tops the 10 years between Michael Jordan’s first (1988) and last (1998).

Here’s the difference between the first and last All-Star MVP for every multi-time winner:

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Players’ effort in this exhibition game comes and goes, but LeBron appeared invigorated .

When LeBron’s team trailed by 15 in the second quarter, he checked in and quickly led it back into the lead. When his team fell behind by 13 midway through the fourth quarter, he again led a spirited comeback. He hit the go-ahead bucket.

Despite playing a game-high 31 minutes, his intensity lasted all the way through the final buzzer.

His coach, the Raptors’ Dwane Casey, said he asked LeBron whether to foul or defend on the final possession while up three. LeBron said defend.

“If he says that, or any great players say that, you want to go with them because it was their idea, their belief, and he had it,” Casey said. “…He got the guys jacked up and juiced up as far as wanting to get a stop.”

LeBron and Kevin Durant swarmed Stephen Curry, who couldn’t shoot and could barely pass. Curry’s team didn’t even get a shot off:

“As you can hear in my voice, that tells how competitive it was,” LeBron said scratchily.

Again, his message echoed 2006: “We’re competitors, and our competitive nature kicked in and said let’s get some defensive stops.”

A lot will get made about the format change, and it might have mattered.

But maybe LeBron is just uniquely capable of dominating and embracing of this stage all these years later.

Defense? Dramatic finish? Team LeBron wins All-Star Game that’s worth watching

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LOS ANGELES — The NBA gambled its new format — with captains picking teams playground style — would produce an All-Star Game where the players showed some pride, played hard, and the showcase again would become something that resembled basketball (unlike last season).

It worked.

For proof guys were invested this time around, check out how Team LeBron responded to winning with a defensive stop, taking away Team Stephen’s attempt to get a clean look at a game-tying three in the closing seconds.

The THRILL of #NBAAllStar VICTORY!

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“It had a real game feel to it,” LeBron James said.

Team LeBron beat Team Stephen 148-145. LeBron was named MVP with 29 points, 10 rebounds, and eight assists. He also hit the game-tying and go-ahead shot that got the win.

“I played with (LeBron) a few times,” Kyrie Irving said of the play and pass that set up that LeBron game-winner. “I cut back door, (Russell Westbrook) was driving, I saw the opportunity. I saw, before even Russ even passed to me, LeBron was going to circle to the rim, and he’s one of the best finishers at the rim.”

Most importantly, this was an All-Star Game with some defense — it had 81 fewer points than the layup line game last year, and the fewest points in five years. It also proved to be the closest game in six years.

“We wanted to kind of change the narrative of the All-Star Game being a joke,” Kevin Durant said. “Today we wanted to make it a real basketball game.”

There was more defense than last year from the start of the game — for example, LeBron blocked an alley-oop pass in the first quarter. Of course, “better than last year” was not a high bar to clear, but there was some effort to not just have a layup line. Most of the time.

Also to start the game, Anthony Davis came out wearing the “0” jersey of injured teammate DeMarcus Cousins (he switched back to his own #23 before the first half was over).

On the night, Team LeBron got 19 points out of Kevin Durant, 16 from Paul George, and 14 from Andre Drummond. Team Stephen was led by 21 from both DeMar DeRozan and Damian Lillard, and 19 points and eight rebounds from Joel Embiid in his first All-Star Game.

The fantastic ending made up for what was a laughable opening skit/national anthem before tip-off that did something very rare — it unified NBA Twitter. It was awful.

Now all anybody is talking about is the game itself. And that’s what the NBA wanted.

LeBron James hits go-ahead shot in All-Star win (video)

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LOS ANGELES – LeBron James‘ team trailed by 13 midway through the fourth quarter of the All-Star game, but he led a competitive comeback.

This shot put his team up 146-145 over Stephen Curry‘s team, and Team LeBron held on for a 148-145 win:

Great penetration by Russell Westbrook, and he and Kyrie Irving moved the ball well. LeBron made it count.