January 9, 2024

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The Harbaugh Watch is reaching a fever pitch in the NFL, just hours after the coach led Michigan to the College Football Playoff championship. … The Aaron Rodgers-Jimmy Kimmel beef—with Pat McAfee playing the not-so-innocent bystander—continues to go back and forth, reaching a new level in the cultural zeitgeist. … And Shohei Ohtani’s record-setting salary deferrals are becoming a federal issue.

— Eric Fisher [[link removed]]

The Confetti Has Settled. … O.K., Now It’s Time for Harbaugh Watch [[link removed]]

Troy Taormina-USA TODAY Sports

Michigan football coach Jim Harbaugh pleaded for time to savor his national championship after his Wolverines won the College Football Playoff title game over the Washington Huskies. But he’s not likely to get it.

“I just want to enjoy this. I hope you give me that. Can a guy have that?,” Harbaugh said after the game Monday night. “Does it always have to be, ‘What’s next, what’s the future?’ ”

Within hours of those postgame comments, the NFL coaching carousel continued to spin, as the Tennessee Titans fired Mike Vrabel. Six NFL head coaches have now been fired since November, and Harbaugh has been linked to several of those jobs. In fact, multiple sportsbooks are now taking bets on Harbaugh’s next move, with a shift back to the NFL the favored [[link removed]] outcome.

Harbaugh previously was the head coach of the San Francisco 49ers before taking the Michigan job prior to the 2015 season and he has interviewed for NFL head coaching jobs in Denver and Minnesota in recent years.

Even with the NFL playoffs set to start this weekend, the Harbaugh Watch has quickly become one of the NFL’s biggest stories. That situation has only been amplified by Harbaugh’s recent hire [[link removed]] of high-powered agent Don Yee, who has extensive ties in NFL circles.

Not unlike how Shohei Ohtani held up [[link removed]] much of the MLB free-agent market before he selected [[link removed]] the Los Angeles Dodgers, a meaningful chunk of the NFL coaching vacancies are depending in part on what Harbaugh elects to do. Staying at Michigan would perhaps arrive with a $125 million contract extension [[link removed]], making Harbaugh the highest-paid coach in college football history.

“If I was in the pros, I would want to talk to him because of what he accomplished,” said Michigan athletic director Warde Manuel. “However, I’m not in the pros, and I want to keep him as our [coach]. That’s my cross to bear.”

Aaron Rodgers Addresses Jimmy Kimmel Feud, Doesn’t Apologize [[link removed]]

Bob Donnan-USA TODAY Sports

The ESPN soap opera took another twist Tuesday when Aaron Rodgers made his first comments after implying that Jimmy Kimmel’s name would be found on a list of associates connected to Jeffrey Epstein, the convicted sex offender who died in 2019.

During his regular weekly appearance on The Pat McAfee Show, Rodgers declined to apologize to Kimmel. He also denied he was accusing the comedian [[link removed]] of pedophilia and said he’s happy Kimmel’s name was not on the list. (What Rodgers previously said [[link removed]]: “A lot of people including Jimmy Kimmel are hoping it doesn’t come out. … If that list comes out, I will definitely be popping some sort of bottle.”)

“I’m not stupid enough to accuse [Kimmel] of that with absolutely zero concrete evidence. That’s ridiculous,” Rodgers said. But Rodgers added that ESPN executive Mike Foss exacerbated the situation by telling Front Office Sports [[link removed]] the New York Jets quarterback made a “dumb and factually incorrect joke” about Kimmel.

“How many people actually watched the clip—and how many people just saw a headline?” asked Rodgers. “I don’t think Mike Foss watched the clip. I don’t know who that is. I don’t work for you, Mike.”

“This is the game plan of the media, this is what they do … they try and cancel,” Rodgers said.

Last Tuesday, Kimmel threatened to sue Rodgers [[link removed]] over the comments. On last night’s Jimmy Kimmel Live!, the comedian ripped the four-time NFL MVP as a “ hamster-brained [[link removed]]” jock “too arrogant to know how ignorant he is.”

McAfee apologized to Kimmel for his role in the controversy last Wednesday. But Kimmel also took aim at the former NFL punter for claiming Rodgers was “just trying to talk s—” on his show.

“I think Aaron Rodgers has the right to express any opinion he wants,” Kimmel said on Monday. “But saying someone is a pedophile is not an opinion. Nor is it trash talk—sorry, Pat McAfee.” ESPN declined to comment on Tuesday’s Rodgers-McAfee interview.

The Rodgers-Kimmel-McAfee beef has opened a corporate “ can of worms [[link removed]]” inside the Walt Disney Co., say sources. The entertainment giant owns both ABC and ESPN. Kimmel and McAfee are two of the company’s highest-paid talents, earning $15 million a year apiece. Meanwhile, the sports media business is still buzzing over McAfee’s’ Howard Stern-like [[link removed]] attack on Norby Williamson, ESPN’s powerful executive editor and head of event and studio production.

McAfee blasted Williamson as a “rat” trying to sabotage his show on Friday. On Monday, the former WWE personality stood by his comments about “old hags” like Williamson, who’s worked at ESPN since 1985. But McAfee said his relationship with ESPN was still strong. He denied trying to force his way out of the Worldwide Leader only five months after his show’s debut.

“There’s certainly people we do not like, certainly,” he said. “And they do not like us. That’s how it’s gonna be, and I don’t take back anything that I said about said person.”

FRONT OFFICE SPORTS TODAY

An End of an Era

Tiger Woods and Nike have parted ways after 27 years of working together. On today’s episode of Front Office Sports Today, we dive into how the relationship is unlike nearly any other in modern sports history and why we may not see anything comparable for a long time. Plus, the Washington Commanders have parted ways with head coach Ron Rivera and are taking a unique approach to replacing him.

🎧 Listen and subscribe on Apple [[link removed]], Google [[link removed]], and Spotify [[link removed]].

California To Feds: Please Curb Ohtani Deferrals [[link removed]]

Kirby Lee-USA TODAY Sports

As tax season approaches, the economics of Shohei Ohtani have become a federal issue.

Weeks after Ohtani signed a record $700 million contract with the Los Angeles Dodgers that includes a similarly unprecedented $680 million in deferrals [[link removed]], California’s state controller is calling on the U.S. Congress to close a loophole that currently would allow Ohtani to avoid paying as much as $98 million in state taxes.

“The current tax system allows for unlimited deferrals for those fortunate enough to be in the highest tax brackets, creating a significant imbalance in the tax structure,” said Malia Cohen, California’s controller. “The absence of reasonable caps on deferral for the wealthiest individuals exacerbates income inequality and hinders the fair distribution of taxes.”

The California Center for Jobs and the Economy has calculated [[link removed]] that Ohtani could save up to $98 million in state taxes by moving to another state or out of the country between 2034 and 2043, when his Dodgers contract deferrals are due. Ohtani’s annual potential savings of $9.8 million are equivalent to the total 2021 tax liability of California’s bottom 1.78 million tax filers in 2021.

California’s top income tax rate is now 14.4%. Though this is a state-level issue, the plea for federal help is based on current Internal Revenue Service tax rules—set by Congress—that help dictate what states can do. It is uncertain, however, whether Congress will pick up the tax issue and the often dicey politics that come with it, particularly in a presidential election year.

“Introducing limits on deductions and exemptions for high-income earners promotes social responsibility and contributes to a tax system that is just and beneficial for all,” Cohen said.

The Dodgers have spent [[link removed]] roughly as much as the other 29 MLB teams combined this offseason on player talent.

Conversation Starters This past week, Baylor opened [[link removed]] its new $212.6 million basketball arena, Foster Pavilion. The 223,500-square-foot venue along the Brazos River boasts a 7,000-plus capacity, Courtside and Sideline Clubs, practice courts, offices, and training space. Tiger Woods and Nike have parted [[link removed]] ways, but their pact broke new ground in sports marketing over 27 years. Check out Nike’s iconic ad commemorating Tiger’s 2019 Master’s win. Watch [[link removed]] the scenes from Ann Arbor as Michigan won college football’s National Championship. SPONSORED BY AUTOTRADER Welcome to The Business of Football, where cutting-edge strategies and high-value partnerships converge. Explore transformative deals and strategic maneuvers as our analysis guides you through the intersection of football and business for a nuanced understanding of the game outside the lines. What’s the Value of a Viral Touchdown Dance? Its Creator Is Trying to Figure That Out [[link removed]]by Joseph Bien-Kahn [[link removed]]The Squabble was born in 2011. Should its creator get a cut? NFL Player Incentives Spice Up Final Regular-Season Weekend [[link removed]]by Eric Fisher [[link removed]]Dozens of players earn extra money through various contract incentives. Black Monday: Harris Takes Next Steps in Commanders Overhaul [[link removed]]by A.J. Perez [[link removed]]Harris said he plans to hire a head of football operations before a head coach. The List of the Top TV Broadcasts in 2023 Looks Familiar: NFL, NFL … [[link removed]]by Eric Fisher [[link removed]]Strategic decisions by the league pay off as its dominant status grows further. Advertise [[link removed]] Awards [[link removed]] Learning [[link removed]] Video [[link removed]] Podcast [[link removed]] Sports Careers [[link removed]] Written by Eric Fisher [[link removed]], Michael McCarthy [[link removed]] Edited by Matthew Tabeek [[link removed]], Brian Krikorian [[link removed]]

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