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A word from the good folks at Ball Don't Lie (the man's last name is also a slur):
Larry +*##'s CBA FAQ. Larry +*## is an Internet legend. When his first collective bargaining agreement FAQ came out following the last lockout season, it helped a whole generation of us burgeoning NBA scribes figure out the following offseason, and the would-be boffo free-agent class of 2000 that followed a whole heap of teams using questioned-about cap machinations to clear space. This is required reading, re-skimming, bookmarking, what have you. You are not allowed to comment on a website, a message board, a blog, or on talk radio until you've gone over it. And this goes for you, professional scribes and TV talking heads. You don't get to just offer the "I don't know if that's cap-legal" caveat, after discussing a hypothetical deal. Now you know. Thank you, once again, Larry.
The intro to the FAQ:
This FAQ is for anyone who wants to know more about the salary cap, trade rules, and other aspects of the NBA's 2011 Collective Bargaining Agreement. There is a lot of information here, so there are several ways to navigate this document. You can go to the table of contents to see a list of all the questions, or if you want to know about a particular topic you may be able to find it in the index. You can also go straight to the questions. You can find an overview of the differences between the 2011 and 2005 CBAs in the appendix. If you've been following this FAQ for a while, you can go to the revision history to see if anything has changed. Finally, you can see who wrote this thing or view the copyright notice. Enjoy!
The offseason is still a while away but the most relevant document is already here:
http://www.cbafaq.com/salarycap.htm