TIE BREAKING FORMULA

1. When two teams are tied in the standings, regular season head-to-head results are used as the tie-breaker.

2. If the two tied teams split their regular season games, the tie is broken by comparing each team's records against the team occupying the highest position in the standings, and then continuing down until one team gains an advantage.

3. If three or more teams are tied, the combined record of each team against the other teams involved is used to break the tie. After this procedure, if two teams remain tied procedure (2) is followed.

4. If procedures (2) and/or (3) fail to establish an advantage, a coin flip to break the tie will be conducted by the Commissioner.

5. If there is more than one tie in the standings, and when utilizing the tie-breaking procedures you come to a pair of teams tied, a team's record against the combined tied teams is used, rather than performance against the individual tied teams.

http://www.theacc.com/sports/m-baskbl/spec-rel/020402aad.html