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LeBron James plans to sign a two-year, $42.2 million contract with the Cleveland Cavaliers, giving the NBA superstar the ability to take advantage of the league's new TV deal, which is expected to increase the value of max contracts, a person familiar with details of the contract told USA TODAY Sports.

The person also said this is strictly a business decision, and James is intent on finishing his career with the Cavaliers. The person requested anonymity because he was not authorized to speak publicly about the deal.

James could have signed a four-year contract worth about $88 million with the Cavaliers.

But he has always been cautious about long deals and leaving himself room for freedom. His free agency this past season came via a player option, and in 2010 he was a free agent because he had signed a shorter second contract than allowed with the Cavaliers.

ESPN first reported the two-year contract.

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(Copyright © 2014 USA TODAY)

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