Much talk on radio today (except for Eddie, who is schmoozing with his Vegas friends on air all afternoon) around the handwritten note that Ted supposedly signed in 2000, expressing his wishes to be frozen, along with John Henry and Claudia. The Smoking Gun has a copy of the note.

Let’s clear a few things up on the Celtics/Baker deal. There are a whole lot of misconceptions flying around out there. Listening to WEEI the last few days has been horrid, as neither the callers nor the hosts, even Ordway, seem to have the slightest idea of what they were talking about on certain things.

1) Luxury Tax versus the Salary Cap. Some evidently think they are one and the same. That if you exceed the Salary cap, you go into the luxury tax. One caller was saying how stupid the deal was because if the cap is $40 Million, you’re paying 3 max contracts that take up $36 Million and that only leaves you $4 Million for the rest of your roster. Wrong. When and if a luxury tax is imposed, it will only effect teams that are a certain level above the salary cap. Estimates that I’ve seen put the figure at around $50 Million. That means you could exceed the salary cap by almost $10 million dollars and still not be in the luxury tax. Instead of $4 Million, you have $14 Million. (To use on your own players only, you cannot go over the cap to sign free agents)

2) Timing of the Luxury tax. The NBA recently announced that there would be no Luxury tax imposed this year. I’ve heard and read media members who had said that this means the Celtics could sign Rodney Rogers, since they don’t have to worry about the luxury tax, and they’re just being cheap by not signing him. They’re wrong again. The factors that put a team into a luxury tax situation can only be gathered at the end of the season, as it includes all sorts of revenue. So when the NBA said there would be no Luxury tax paid this year, it meant there would be no tax paid for what occurred last season. At the end of this coming season they will evaluate again and see if the revenue and other factors mean the luxury tax kicks in for this season. So it’s entirely possible, that signing Rogers would’ve put the team over that figure for the coming season and that after the season the Celtics would be paying the tax.

3) Kenny Anderson’s contract coming off the books next year. Some people wail that after next year, Kenny’s contract is up, and that the Celtics could’ve used that money to go after a free agent, like the Sonics are going to do. Wrong once more. Even with Kenny’s salary coming off the books, the Celtics would still be over the salary cap, and would not be able to use that money to sign anyone. (If they’re up against the projected Luxury tax level, they’re likely about 9 or 10 million over the cap. Take Kenny’s 9 million off at the end of next year and the most you will have is less than a million to spend.) All it would do in fact, would put the Celtics into more of a bind, because they would lose Kenny’s salary cap “slot”. By trading for Baker, the slot is kept alive and filled by Baker, allowing the Celtics to still use that money for salary. It’s a bit complicated, but it boils down to they needed to trade Kenny for someone, because they would simply lose his money next year, and would not be able to use it on a free agent. (Ordway has said several times that the Celtics should’ve just let Anderson’s contract run out and use it on a free agent.)