Kansas Darryn Peterson NBA Draft 2026 Prospect
- Take your pick because one of Kansas' darryn Peterson, BYU's AJ Dybantsa, or Duke's Cameron Boozer is going to hear their name called by NBA commissioner Adam Silver...
- Part of what has ramped up the debate is how well Boozer and Dybantsa have played.Boozer is the clear favorite (-220 on FanDuel) to win National Player of...
- Revisiting the 2025 high school class rankings: Hits, misses and surprises from this season's freshmen
If you asked 10 people before teh start of the 2025-26 college basketball season who should be the No.1 pick in the 2026 NBA Draft, chances are, you would get multiple different combinations about how the first three picks would shake out. Just over two months later, at the midpoint of the season, the debate has gotten even stronger.
There still isn’t a clear-cut No. 1 in this class. And that’s a good thing. Take your pick because one of Kansas‘ darryn Peterson, BYU’s AJ Dybantsa, or Duke’s Cameron Boozer is going to hear their name called by NBA commissioner Adam Silver in less than six months.
Part of what has ramped up the debate is how well Boozer and Dybantsa have played.Boozer is the clear favorite (-220 on FanDuel) to win National Player of the Year this season, while Dybantsa has been on an offensive tear the last month and a half. Dybantsa has scored at least 20 points in nine consecutive games and is the first Big 12 player to accomplish the feat since Trae Young did it during the 2017-18 season.
Revisiting the 2025 high school class rankings: Hits, misses and surprises from this season’s freshmen
Adam Finkelstein
As for Peterson, he has“`html
Trotter: Buy. Wilson is not some overly polished offensive hub, but there’s beauty in relentlessness. Wilson’s motor is his superpower. He will chase every offensive rebound. He will run the floor like a deer every single time. He will fly around on defense as much as humanly possible. There is no off switch, and it raises the level of competitive fire for everyone else on the roster. Every single basketball team could use a Wilson,who has become the Kevin Garnett of college basketball.
salerno: Sell. Coming into the season, I thoght two teams would challenge Duke for the ACC title: Louisville and NC State. I was bullish on both teams.Still, I picked Duke to win the ACC, and it was almost a no-brainer decision. Even two months later, I feel the same way.I would be very surprised if anyone other than Duke won the ACC regular season title.
Duke is still trying to figure out its best starting lineup. It’s something that’s been tinkered with throughout the course of the season. Boozer is the best player in the league, and Isaiah Evans shows flashes of why he was a five-star prospect in the first place. You can be concerned after watching the game against Florida State earlier this month, but it was an off game. The ACC is better this year than last year. That’s not necessarily a high bar, but in our latest CBS Sports Brackology projections, we had 10 teams in the field. That would be an incredible result for the conference after four teams went dancing last year. Duke is still the heavy favorite Trotter: Buy. Flemings moves differently. The shiftiness and burst are overwhelming. I compare his nasty crossover dribble to a running back making a jump-cut in the hole to make a linebacker miss. That’s the type of stuff Flemings is doing on the hardwood. He makes good defenders disappear with violent, sudden, explosive drives. Flemings is up to a 2.86-to-1 assist-to-turnover ratio. That’s crazy-good ball control for a true freshman who understands the assignment for a Houston club that can destroy opponents on the offensive glass. In Houston’s six biggest games, Flemings has posted a 125.4 offensive rating with a bonkers 35.2 assist rate and a minuscule 11.5 turnover rate. He’s a tough, competitive leader who drives winning. This Houston team has some veterans who have been there and done that on the biggest of stages,but they are willingly passing the ball to Flemings in huge moments as good things keep happening when the ball is in his hands.
That matters to me. Darius Acuff is tremendous. Mikel Brown Jr. has such a gorgeous jumper, and the absurd dimes jump off the tape at you. Flemings is PG1, though.
Ed Mulholland / Getty Images
Ranking college basketball’s best freshmen: UConn’s Braylon Mullins earns Freshman of the Week honors
Cameron salerno
For starters, Nebraska has to face Michigan on the road and Purdue and Illinois at home.Nebraska is predicted to be the underdog in five of its 15 remaining conference games, per KenPom.If that happens, finishing 15-5 in Big Ten play would be incredible, but I’m not sure if that will be enough to win the outright title. Michigan State won 17 games last season, and Purdue also won 17 during the 2023-24 campaign. My pick to win the big Ten title is the same one I made a few months ago: michigan. Sure, the Wolverines have flaws that were on display last week during a loss to Wisconsin and (another) near-upset loss to Penn State, but I believe in Dusty May and the talent on the roster. The showdown between Michigan and Nebraska on Jan. 27 could go a long way in determining a regular-season champion.
Trotter: Sell. Nebraska quietly has the 17th-easiest Big Ten slate remaining. The huskers survived the double-dip road trip to ohio State and Indiana with two tough-as-nails victories.Suddenly, Nebraska’s Big Ten title race implications will be tied closely to three games: Michigan on the road, Illinois at home and Purdue at home. Pinnacle Bank Arena has become a terrifying place to play, and that building will be on fire when the Illini and Boilermakers come to town.
I don’t think nebraska wins the league because its lack of tip-top athleticism could rear its ugly head in a matchup against Michigan, but it will be alive in the title race entering the final week of the regular season.
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What is the Corporate Transparency Act (CTA)?
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The Corporate transparency Act (CTA), enacted as part of the Anti-Money Laundering Act of 2020, requires most U.S. companies to report beneficial ownership facts to the Financial Crimes Enforcement Network (FinCEN).
Prior to the CTA, the U.S. lacked a central registry of beneficial ownership information, making it easier for illicit actors to hide ownership of companies used for criminal activities like money laundering, tax evasion, and terrorism financing. The CTA aims to improve financial transparency and assist law enforcement in identifying and prosecuting these crimes. The law applies to companies created or registered in the U.S., and those that do business in the U.S., even if formed elsewhere.
On December 13, 2023, FinCEN issued its final rule detailing the requirements for reporting beneficial ownership information. FinCEN’s final rule outlines who must report,what information must be reported,and when reports are due.
Who Must Comply with the CTA?
Most legal entities formed or registered to do business in the United States are required to report beneficial ownership information to FinCEN, with some exemptions.
The CTA applies to 23 types of legal entities, including corporations, limited liability companies (llcs), and other similar structures. however, certain entities are exempt, including those that are already subject to important regulation, such as banks, credit unions, insurance companies, and publicly traded companies. A complete list of exemptions can be found in FinCEN’s guidance on exemptions.
For example, a newly formed LLC intending to purchase real estate must file a Beneficial ownership Information (BOI) report with FinCEN, while a bank already reporting to fincen under existing regulations is exempt.
What information Must Be Reported?
Reporting companies must disclose information about their beneficial owners and company applicants to FinCEN.
Beneficial owners are individuals who directly or indirectly own or control at least 25% of the reporting company. This includes individuals who exercise significant control over the company, even if they don’t own a significant percentage of equity.Company applicants are the individuals who directly file the document that creates the entity, and anyone who directs or controls the filing. The required information includes full legal name, date of birth, address, and an identifying number from an acceptable document (such as a U.S. passport or driver’s license). FinCEN’s BOI Reporting webpage provides detailed instructions and examples.
As an example, if John Smith owns 30% of ABC LLC, he is a beneficial owner and must be reported. if Jane Doe controls the company’s finances despite owning only 10%, she is also considered a beneficial owner due to her control.
What are the Filing Deadlines?
The filing deadlines for BOI reports depend on when the entity was created or registered.
Entities existing *before* January 1, 2024, have until January 1, 2025, to file their initial BOI report. entities created or registered in 2024 have 90 calendar days following the date of creation or registration to file. Entities created or registered in 2025 and beyond have 30 calendar days to file.FinCEN’s BOI Reporting Deadlines page provides a comprehensive timeline.
As an example, an LLC formed on March 15, 2024, must file its BOI report with FinCEN by June 13, 2024. An LLC existing on january 1, 2024, has until January 1, 2025, to submit its initial report.
What are the Penalties for Non-compliance?
Failure to comply with the CTA can result in significant civil and criminal penalties.
Civil penalties can reach $5,500 for each violation, and criminal penalties can include imprisonment for up to two years and fines of up to $10,000. Willful violations that involve concealing illicit funds can result in even harsher penalties. FinCEN’s guidance on penalties details the potential consequences of non-compliance.
On November 29, 2023, the U.S. Department of Justice announced that it would prioritize prosecuting willful violations of the CTA.