http://sports.espn.go.com/nba/news/story?id=2120167 NEW YORK -- The NBA's new collective bargaining agreement was finally completed and signed early Saturday, clearing the way for free agent signings to begin Tuesday. Lawyers for the league and the players' union had been working nearly around the clock for the past several days on drafting the documents for the six-year agreement, which was agreed to in principle more than a month ago. There already were two delays in the date for free agents to begin signing. League attorneys will spend the next few days reviewing the agreement with teams, and signings will begin at noon EDT on Tuesday. The salary cap will be set at $49.5 million, an increase of $5.63 million from last season. For the first time, teams will know before the season begins what the luxury tax threshold will be -- $61.7 million. Teams with payrolls over that will have to pay a dollar-for-dollar tax on the amount of their payroll that exceeds the $61.7 million. Under the old luxury tax system, teams did not know until the season ended whether the luxury tax would even kick in, or what the threshold was. The new rules provide a level of cost certainty to replace the cost mystery many owners complained about. Free agents signing under the midlevel exception, which can offered by teams who are over the salary cap, can sign contracts beginning at $5 million annually. --

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