NBA 101

Report: NBA Finds No Evidence Steve Ballmer Funneled Money To Kawhi Leonard

The NBA has found no evidence that Los Angeles Clippers owner Steve Ballmer funneled money through team sponsors to pay Kawhi Leonard as a means of circumventing the salary cap, according to three sources with knowledge of recent discussions between the league and the team that spoke with ESPN.

The NBA released the following statement in response to the ESPN article:

“ESPN’s article regarding the LA Clippers investigation – for which the NBA declined to cooperate – contains numerous and significant inaccuracies. The results in this matter will be made clear once the investigation is concluded,” wrote NBA spokesman Mike Bass.

The NBA is now examining whether the Clippers violated cap circumvention rules simply by introducing Leonard to team sponsors, according to two of the sources. Investigators are also considering whether the team failed to properly supervise its employees, though the specific rule potentially violated and possible penalties remain unclear.

The 11-month investigation, which began with Leonard’s endorsement deal with the now-defunct company Aspiration, has since expanded to include at least three additional companies with Clippers business ties. Sources said the league has presented no evidence that Ballmer personally directed money to Leonard through any of these arrangements.

Law firm Wachtell, Lipton, Rosen & Katz presented initial investigative findings to the Clippers in late July. Since then, attorneys representing both sides, David N. Kelley for Ballmer and the Clippers and Rick Buchanan for the league, have engaged in negotiations described by one source as “spirited.”

The Clippers issued a statement defending the practice of connecting players with team partners.

“Making introductions between players and team partners is both an ordinary practice by NBA teams and a common request of players and representatives,” the team said, adding that it did not negotiate or dictate terms of Leonard’s endorsement agreements.

The probe traces back to a September 2025 report alleging Ballmer invested $50 million in Aspiration around the same time the company signed a $300 million partnership with the Clippers. Aspiration later signed a $28 million endorsement deal with Leonard in 2022, which an anonymous source described in the original report as a “no-show” arrangement designed to circumvent the cap.

Ballmer has denied any wrongdoing and said he would pursue arbitration rather than accept a finding asserting intentional cap circumvention. The Clippers’ planned trade of Leonard to the Toronto Raptors, agreed to June 30, remains on hold as the Raptors weigh potential risk tied to the investigation’s outcome.

Adam Silver said in July he hopes to resolve the matter before the 2026-27 regular season begins, though the timeline remains uncertain if the case proceeds to arbitration.

NCAA Reacts: Who is going to win the ACC and Big 12?

This is shaping up to be an incredibly important season in both the Big 12 and the ACC. College football has become a conference arms race and despite nominally being Power Four conferences, they are most emphatically not among the Big Two conferences. Both leagues have done enough to not become the next Pac-12 so far, but it’s going to take more than cherrypicking schools from around the country to join in order to stay relevant.

While not a cure-all, one sure fire way to stay in the mix is by having a conference member win the national championship. And while both the Big 12 and the ACC have had teams in the mix, neither has brought home the trophy in a long time. It’s been eight years since Clemson last won a championship for the ACC. It’s been 21 years since a Big 12 team has won a championship, and 36 years since a team that’s still in the Big 12 was crowned champion. But this year both conferences have schools that can pull it off. The first step will likely be winning the conference title.

Who will win the ACC?

The ACC came remarkably close to winning a national championship last season, despite the conferences best efforts, with upstart Miami falling just short against powerhouse Indiana (that still feels so weird to put in print). Even with the conference bumbling through the ACC championship game, which resulted in Miami being the conference’s lone representative despite not participating in the title game, the ACC showed how strong it could be.

This season will at least start off feeling remarkably similar to last. Most of the hope for the ACC rests squarely on the backs of Miami. But the likes of Louisville, SMU, Clemson, Pitt, and Virginia have proven they can jump up and really make a run out of it.

Who will win the Big 12 championship?

The Big 12 finds itself in a slightly different position. Last season there was genuine interest in what was happening with the league. Two teams entered the conference title game last year with only one loss. For BYU, it’s lone loss came to its title game opponent Texas Tech. After Tech beat BYU again, there was legitimate consideration that the Red Raiders could win it all. But everything fell apart quickly in the first game of the CFP, when TTU lost to Oregon at home in blowout fashion. Then, to add insult to injury, Texas Tech became the NCAA punching bag in the Brendan Sorsby ordeal.

Texas Tech is again the favorite to win the Big 12, with BYU right behind. The rest of the league firmly remains in play in a conference that is well known for beating itself up with almost no concept of who is better than the rest in the middle of the pack.

Be on the lookout later this week for results to these surveys and the rest of the Reacts polls from this week.

Scottie Scheffler wins FedEx St. Jude Championship in dominating fashion

There have been fewer opportunities to really say it this season, but it is good to remember that right now professional golf is still Scottie Scheffler’s world. Everyone else is simply living in it.

The world number one suffocated the field at the FedEx St. Jude Championship as the FedEx Cup Playoffs began… so much so that Scottie almost doubled the second place score that Si Woo Kim posted.

Scottie finished at 17-under (Si Woo was 9-under to be clear) as he picked up his 21st career PGA Tour victory.

In the process of winning, Scottie did some things that only Scottie does:

• This was the first eight-stroke margin of victory (or larger) since… Scottie (2025 CJ CUP)
• He is now just the fifth player over the last 40 years to record multiple wins of such kind
• It is his fifth consecutive season with multiple PGA Tour wins
• He has made 17 cuts in 18 starts this season

Every now and then something happens with Scottie to where we drop our jaws and simply wonder. This is one of those times.

We will see what happens as the playoffs continue on.

Cavs Sent Hornets $4M Instead Of Draft Pick In Dennis Schroder Trade

The Cleveland Cavaliers reportedly sent the Charlotte Hornets $4 million in cash in the trade that swapped Dennis Schroder for Tre Mann. The Cavs sent the $4 million in place of sending the Hornets a draft pick.

In trade talks with other teams, Cleveland found that teams were requesting draft capital to take on Schroder’s contract. The veteran point guard is owed $14.8 million for this season and $15.5 million for 2027-28. The final season of Schroder’s deal is partially guaranteed for $4.35 million.

Cleveland has one tradeable future first-round pick, as they already owe their 2027 and 2029 firsts from previous deals. The Cavs 2033 first-round pick is also frozen and can’t be traded, due to Cleveland being over the second apron in the 2025-26 season. The Cavaliers own only two second-round picks: the Sacramento Kings second in 2032 and their own second in 2033.

Olivier Sarr, Max Shulga Sign With Real Madrid

Former NBA players Olivier Sarr and Max Shulga have both signed with Real Madrid in Spain for the upcoming season. Sarr and Shulga finished last season with the Cleveland Cavaliers and Boston Celtics, respectively.

Sarr appeared in only four NBA games with the Cavs while on a two-way contract. In 47 total G League games, the 6-foot-10 big man averaged 12 points, 6.8 rebounds and 1.3 blocks per game.

Shulga finished last season on a standard contract with the Celtics. The 6-foot-4 guard averaged 15.4 points, 4.4 rebounds, 6.5 assists and 1.6 steals in 39 G League games.

White House Denies Involvement In Lakers Sale To Josh Kushner

The White House has denied any involvement in the sale of the Los Angeles Lakers to Josh Kushner, brother-in-law of President Donald Trump’s son-in-law Jared Kushner, in a deal that puts values the franchise at $12.5 billion.

Lakers owner Mark Walter announced Wednesday that he will sell the team to Kushner and former Disney CEO Bob Iger. Walter had owned the franchise for less than 14 months, and the sale comes amid federal investigations into alleged financial improprieties tied to insurance companies he controls.

Kushner’s involvement, combined with the ongoing federal probes into Walter, sparked online speculation about a possible connection to Trump. Theories ranged from suggestions the administration encouraged the investigations to pressure a sale, to speculation Walter offered the team to Kushner hoping it might ease scrutiny.

A White House spokesperson issued a broad denial when asked about the matter.

“This has nothing to do with President Trump or his administration,” said the spokesperson.

A representative for Kushner’s venture capital firm, Thrive Capital, also pushed back on the speculation.

“This is false,” said the Thrive Capital spokesperson.

Walter’s holding company, TWG Global, did not immediately respond to requests for comment. Kushner has never held a formal or informal position within the Trump administration and identifies as a lifelong Democrat with a history of donations to Democratic candidates.

His family maintains documented ties to Trump beyond marriage, however. Jared Kushner served as a White House adviser during Trump’s first term and has taken on an informal role as Special Envoy for Peace during the current term, assisting with Middle East negotiations. Trump also pardoned Josh and Jared’s father, Charles Kushner, during his first term on federal charges including tax evasion and fraud.

The Lakers transaction follows a separate development involving Kushner’s Thrive Eternal fund and a proposed investment in the World Cup. FIFA president Gianni Infantino unveiled the “FIFA Forward Enterprise” in late July, a commercial venture designed to attract billions in outside investment each World Cup cycle. Infantino later shelved the plan following backlash, boycott threats and resignation calls, after which Trump publicly voiced support for Infantino without referencing Kushner or Thrive Eternal.

Jayden Daniels’ LSU feud over No. 5 jersey keeps getting more bizarre

Jayden Daniels’ run to the Heisman Trophy with the LSU Tigers in 2023 was one of the most electric quarterback seasons in the recent history of college football. Daniels threw for 3,812 yards, 40 touchdowns, and only four interceptions in 12 games as LSU finished 10-3 with a win in the ReliaQuest Bowl.

Now Daniels is beefing with his former college program after they gave away his No. 5 to a player on this year’s team. That’s just the start of it.

Daniels’ lawyers sent LSU a cease-and-desist saying it can no longer use his name, image and likeness, according to ESPN. Daniels’ camp issued a statement saying his family is “deeply disappointed and feels profoundly disrespected” by the Tigers’ decision to give No. 5 to sophomore cornerback DJ Pickett.

“The Daniels family is deeply disappointed and feels profoundly disrespected by LSU’s decision to give Jayden’s number to another player,” the statement from Daniels’ spokesperson said. “Jayden and his family had every reason to believe that his number would remain a meaningful part of his LSU legacy and would be honored and protected in recognition of his extraordinary contributions to the university.”

At the crux of Daniels’ frustration seems to be the way LSU treats Joe Burrow’s legacy compared to his. No LSU player has worn Burrow’s No. 9 since he left campus. Burrow won the 2019 Heisman Trophy and led the Tigers to the national championship. While Daniels bested Burrow’s ridiculous numbers, his team finished only 10-3 and capped the year with a win in the ReliaQuest Bowl.

Neither Burrow or Daniels’ number is retired by LSU, and school policy states that a player must have “completed competition for five years before being nominated for jersey retirement.”

In another strange twist, LSU beat reporter Matt Moscona reported that Daniels requested LSU return its copy of his Heisman Trophy. Moscona noted that Daniels “personally reached out to LSU leadership” to express his displeasure, and that the school is still deciding how to handle it.

Daniels posted this statement to Instagram on Thursday:

Here’s the letter from Daniels’ attorney:

The letter from Jayden Daniels’ attorney Adam Kenner to LSU football stating the program “must immediately cease and desist from any further use, display, publication, distribution, promotion, commercialization, or other exploitation of Mr. Daniels’ NIL in any manner or medium.” pic.twitter.com/QdX6Tl1evG

— Mike Garafolo (@MikeGarafolo) August 13, 2026

Former LSU star and former ESPN talking head Ryan Clark said that Daniels’ camp understands that his number is not retired at LSU, and they haven’t asked for it to be retired.

Pickett wore No. 3 at LSU as a freshman. New Tigers head coach Lane Kiffin said Pickett was promised No. 5 on the recruiting trail by former head coach Brian Kelly. Kelly stated that he didn’t give Pickett No. 5 last season because Daniels was uncomfortable with it. On Pickett getting No. 5 this year, Kiffin said: “When a kid is promised something to come to a school, he should wear it. So at that point, I don’t think that’s really my decision. We should honor what he was told.”

Pickett’s father responded on Thursday in an interview with The Advocate, and said his son will not be changing his number. “This right here makes us want to wear the number more,” he said.

It’s clear that Daniels feels like he’s being disrespected compared to Burrow. He also doesn’t have a legal leg to stand on here. This statement from Daniels’ camp feels totally out of touch.

“Jayden made it clear that he did not want his number given to another player, and he believed his wishes would be respected,” the statement said. “His Heisman Trophy-winning season and everything he accomplished on and off the field cemented his place in LSU history. To see his number given to another player is incredibly disappointing and feels like a failure to honor the significance of what Jayden accomplished at LSU.”

Burrow helped lead LSU to its first national championship of the playoff era. Daniels’ numbers might be slightly better on a spreadsheet, but it doesn’t hit the same when his team lost to Florida State, Ole Miss, and Alabama during the season. It doesn’t help that Daniels had something of a sophomore slump in the NFL last year with the Washington Commanders after a brilliant rookie season. Daniels looked like the best QB from the 2024 draft class after his first year, but going into this season, Drake Maye and Caleb Williams have surpassed him in rankings by most major publications.

Daniels needs to worry about creating his own NFL legacy, and stop holding onto his college days so closely. Anyone who watched Daniels at LSU knows how great he was. It’s ridiculous to think he has ownership over a number for a college football program that has existed for more than 130 years when he was only on campus for two years. If he can have the same success with the Commanders, it’s likely no one in Washington will ever wear his No. 5 again.

Mark Walter Could Save $425M In Taxes If Lakers’ Sale Closes In November

Mark Walter stands to save approximately $425 million in taxes depending on when the NBA’s board of governors votes to approve his sale of the Los Angeles Lakers, according to tax calculations from CPA Robert Raiola.

The savings hinge on whether the sale closes before or after the one-year anniversary of Walter becoming controlling owner, which occurred at the end of October last year following league approval. Walter agreed to sell the Lakers to Joshua Kushner and Bob Iger for a reported $12.5 billion, with the transaction projected to yield roughly $2.5 billion in profit.

Long-term capital gains tax rules apply a 23.9 percent rate to assets held for more than one year, factoring in both the base 20 percent rate and an additional net investment income tax for high earners. Assets held for less than a year instead face the ordinary income tax rate, which climbs to 40.9 percent when including the net investment income tax.

Applying California’s 13.3 percent state income tax alongside the federal rates, Walter would owe roughly $930 million in taxes if the long-term rate applies, compared to approximately $1.36 billion under the higher short-term rate, according to Raiola’s calculations.

Raiola, director of the sports and entertainment group at PKF O’Connor Davies, cautioned that the actual transaction involves additional complexities beyond these estimates. Deductions, expenses and residency questions, including Walter’s reported Chicago residence, could all affect the final tax burden.

An ongoing federal investigation into Walter’s business holdings adds further complexity to the sale’s timeline and structure. That inquiry could prompt Walter, Kushner, Iger and the NBA to negotiate indemnification provisions if the legal issues expand to include his sports franchises.

The NBA’s board of governors has not yet set a date to vote on the Lakers sale.

Spurs, Sixers, Lakers Lead 2026-27 NBA Regular Season In National TV Appearances

The Los Angeles Lakers, Philadelphia 76ers and San Antonio Spurs are tied for the most national television appearances in the NBA for the upcoming 2026-27 season, each set to appear 34 times across NBC, ESPN, ABC, Prime Video and Peacock.

The Spurs’ emergence follows Victor Wembanyama’s growing national profile and their appearance in the 2026 NBA Finals, while Philadelphia benefits with increased exposure following their acquisitions of LeBron James and Jaylen Brown. The Lakers remain a consistent marquee draw regardless of roster changes.

The defending champion New York Knicks rank fourth with 33 national appearances, followed by the Oklahoma City Thunder at 30. The Denver Nuggets and Golden State Warriors are tied for sixth with 28 games apiece.

On the opposite end, five teams are tied for the fewest national television appearances with just two games each: the Brooklyn Nets, Memphis Grizzlies, Milwaukee Bucks, New Orleans Pelicans and Sacramento Kings.

National Television Appearances By Team

1. Los Angeles Lakers: 34
1. Philadelphia 76ers: 34
1. San Antonio Spurs: 34
4. New York Knicks: 33
5. Oklahoma City Thunder: 30
6. Denver Nuggets: 28
6. Golden State Warriors: 28
8. Boston Celtics: 27
8. Minnesota Timberwolves: 27
10. Miami Heat: 25
11. Houston Rockets: 21
12. Dallas Mavericks: 20
13. Detroit Pistons: 19
14. Cleveland Cavaliers: 17
15. Indiana Pacers: 11
15. Portland Trail Blazers: 11
17. Atlanta Hawks: 10
18. Phoenix Suns: 9
19. LA Clippers: 8
19. Orlando Magic: 8
21. Toronto Raptors: 7
22. Charlotte Hornets: 6
22. Utah Jazz: 6
22. Washington Wizards: 6
25. Chicago Bulls: 3
26. Brooklyn Nets: 2
26. Memphis Grizzlies: 2
26. Milwaukee Bucks: 2
26. New Orleans Pelicans: 2
26. Sacramento Kings: 2

Lakers’ Sale To Kusher-Iger Came Together In Three Days

Bob Iger and Josh Kushner completed their $12.5 billion purchase of majority ownership in the Los Angeles Lakers from Mark Walter after a whirlwind three-day negotiation, Iger told the California Post. The deal emerged unexpectedly from separate expansion talks.

Iger and Kushner had been pursuing ownership stakes in the NBA’s potential Las Vegas expansion franchise when they learned last weekend that Walter might be open to selling his Lakers stake, which he acquired just over a year ago.

“We were involved in pursuing the new franchise in Vegas,” said Iger. “And while that happened, it was suggested to us that maybe Mark Walter would be interested in selling his stake in the Lakers. And we immediately decided that given the value of the franchise and the iconic nature of the team, that we would be really smart to pursue it. The deal came together in three days.

“It’s that simple.”

Walter had purchased the Lakers from the Buss family at a then-record $10 billion valuation, with the league stipulating that Jeanie Buss remain the team’s Governor for at least five years. Iger confirmed he and Kushner intend to honor that arrangement.

“We have enormous respect and appreciation for Jeanie, her father and what they’ve contributed to this franchise,” said Iger. “And we have every intention to honor the agreement that was made between Mark and Jeanie. If things change, they’ll change, but we’re going into this with enormous respect and appreciation for who she is and what she represents in the organization.”

Iger said he has not yet spoken with Luka Doncic but has connected with Buss and coach JJ Redick. Iger and Redick built a rapport during Redick’s playing days with the Los Angeles Clippers from 2013 to 2017, when Iger held Clippers season tickets.

Iger revealed that he and Kushner intend to honor the agreement between Buss and Walter that she will remain as governor of the Lakers for at least five years.

Iger described the moment as still settling in, calling the opportunity to own an organization as iconic as the Lakers extraordinary from both a personal and business standpoint. He emphasized that plans for the franchise’s direction remain premature.

“We’re fans,” said Iger. “We respect the value that’s been created, both on the court and off. Our intention is to build this great franchise from a position of strength in many respects as an organization. It’s just premature to speculate at all about what we plan to do, because frankly, we haven’t made any plans yet.”