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 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
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.
saturday began with six undefeated teams in college basketball.
Only five remain.
That’s because Wisconsin — 19.5-point road underdogs vs. No. 2 Michigan — pulled off the improbable in Ann Arbor, downing the Wolverines 91-88 and delivering them their first loss since last season’s Sweet 16.
Four of the other five remaining unbeaten teams were in action Saturday (Miami Oh.won Friday) — and the four held up their part. No. 1 Arizona, a road favorite, rolled TCU; No. 11 Vanderbilt, a home favorite, stopped LSU; and No. 3 Iowa State, a heavy home favorite, cruised past Oklahoma State.
Perhaps most notable among those unbeaten teams was what transpired in No. 10 Nebraska’s 83-77 win vs. Indiana. The Cornhuskers– a 4.5-point road underdog, and the only underdog among top-10 teams in action Saturday — remained unbeaten with a gritty 83-77 win over the Hoos
worst start to conference action as a 1-2 start in 2005-06.
“We suck right now,” Self said after the loss. “But it’s right now. Everybody goes through ebbs and flows in the season.The last three games we haven’t played well. We’ve got to flip it.”
Kansas will have a chance to flip its momentum Tuesday as No. 3 Iowa State comes to Lawrence to face the Jayhawks. KU has defeated Iowa State seven consecutive times the two have met in Allen Fieldhouse. — Kyle Boone
Winner: Houston blows out Baylor despite cold shooting
Table of Contents
- Winner: Houston blows out Baylor despite cold shooting
- Loser: Michigan
- Winner: New-look St.John’s could be hazardous
- Loser: Chicago State finds remarkable way to lose
- Primary Entity: CBS Sports
- Related Entity: Google’s Interactive Media Ads (IMA) SDK
- Breaking News Check (as of 2026/01/11 07:11:01)
No. 7 Houston shot just 28% from downtown in a Big 12 road game against an in-state rival … and still waxed a solid Baylor club 77-55. That’s one impressive feat. Houston showed a glimpse of the recipe that’s made the Cougars a Big 12 juggernaut. Houston smoked Baylor on the glass, corralling a whopping 23 offensive rebounds. Houston also held Baylor to just 35 points through the first 34 minutes of regulation. This Houston defense is starting to look like Houston again after some november follies. This offensive rebounding with this defense and this level of guard play? Yeah, Houston is certainly in play to win the National Championship. — Isaac Trotter
Loser: Michigan
Kentucky fell behind Mississippi State by 12 in the opening six minutes. from there, Wildcats played some of their best basketball of the season to earn an authoritative 92-68 win. A loss would have dropped UK (10-6, 1-2 SEC) to 0-3 in league play for the first time since 1976, and the woebegone Wildcats were reeling early. But with their backs against the wall in a must-win game, UK finally flashed its full potential. Otega Oweh led the charge with 22 points and five steals as the Wildcats built a 27-10 edge in points off turnovers with the sort of intensity that had been lacking.
Getting in the SEC win column did come with a price, though. Starting point guard Jaland Lowe left in the first three minutes after appearing to re-aggravate his injured right shoulder. Sophomore center Jayden Quaintance also did not play due to swelling in his knee. The absence of two top portal prizes only made this showing more impressive.
Don’t look now, but No. 4 UConn — which won national titles in 2023 and 2024 under coach Dan hurley — is quietly (or perhaps not-so-quietly all of a sudden) off to its best start to a season in nearly two decades. The Huskies downed DePaul, 72-60, to improve to 16-1 overall – building off their best start to a season since 2008-09 when it opened 24-2. The win also moved UConn to 6-0 in Big East play for the first time in 24 seasons.
Texas stunned No. 13 Alabama 92-88, bringing an end to the Crimson tide’s 23-game home winning streak against unranked teams. The Longhorns (10-6, 1-2 SEC) entered rated 15th among SEC teams at KenPom and with just one win over a high-major opponent. But the frustrations of a slow start for first-year coach Sean Miller dissipated with each made 3-pointer and offensive rebound. Jordan Pope exploded, tying a season-high with 28 points on 6 of 13 shooting from beyond the arc.After getting outworked on the glass in a loss at Tennessee earlier in the week, the Longhorns racked up a 20-12 edge in second-chance points. – Cobb
Miami continued its hot start under first-year coach jai Lucas by riding a 52% shooting performance to a 91-81 win over Georgia Tech. Tre Donaldson led the charge with a career-high 27 points and 10 assists for the Hurricanes (14-2, 3-0 ACC), who have already doubled last season’s win total and are considered a No. 8 seed in CBS Sports Bracketology.
There’s a long way to go, but with veterans like Donaldson and Indiana transfer Malik Reneau leading the charge, the ‘Canes are on track to reach the NCAA Tournament. Lucas, a former Winner: New-look St.John’s could be hazardous
St.John’s dump-trucked Creighton 90-73 showing off a new rotation and tons of balance. Rick Pitino took Joson Sanon out of the rotation, and Lefteris Liotopoulos erupted for a team-high 17 points off the bench. Zuby Ejiofor (12 points), Oziyah Sellers (16 points, six rebounds, five assists), Ian Jackson (12 points), Dylan darling (11 points) and Bryce Hopkins (12 points) all cracked double figures.
If the johnnies find a way to earn a share of the Big East title, this week’s showing will loom so large. St. John’s emerged with two massive road wins over Butler and Creighton to improve to 4-1 in conference play. the talent on this roster was never in question, and Pitino is starting to press the right buttons. — Trotter
BJ Edwards (20 points) was also fabulous. SMU has not made the tournament since 2017. Andy Enfield’s crew looks poised to change that in 2026. — Trotter
Loser: Chicago State finds remarkable way to lose
You could rightly say Chicago state has been inventing ways to lose for the entirety of its 42-year span at the Division I level. But the Cougars really took their ineptitude to new heights in an 85-82 overtime loss at Stonehill. Chicago State led 71-69 and had the basketball with 0.1 seconds remaining in regulation. All it had to do was inbound the ball and the game would be over. In fact, the cougars could have just passed the basketball to Stonehill, because the Skyhawks wouldn’t have had enough time to attempt a shot.
But in this situation, with something like a 99.99999% win probability, Chicago State did the one thing it absolutely could not do. The Cougars were out of timeouts but called one anyway. They were assessed a technical foul, which allowed Stonehill’s Kofi Hermann to sink a pair of game-tying free throws. Stonehill went on to win overtime, dropping Chicago state to 2-15 and 6-43 over the past two seasons. Even by the standards of a perennial loser, this was tough to take. — Cobb
Primary Entity: CBS Sports
CBS Sports is a television network division of Paramount Global that broadcasts a variety of sports programming.
CBS Sports’ history dates back to 1940, with the first televised sporting event being a college football game between Fordham and Waynesburg. CBS Sports About Page
As of 2023, CBS Sports reported an average of 2.8 million viewers per NFL game. Statista – US TV viewership of NFL games on CBS
Paramount Global is the parent company of CBS Sports, formed in 2019 after the merger of CBS Corporation and Viacom.
Paramount Global’s revenue in 2023 was $30.68 billion. Paramount Global – Quarterly Earnings
The IMA SDK is a software development kit provided by Google that enables video publishers to integrate video advertising into their video players.
The IMA SDK supports various video ad formats, including VAST, VPAID, and VMAP. Google IMA SDK Overview
The snippet references both `ima3.js` and `ima3_dai.js`, indicating support for both standard video ads and Dynamic Ad Insertion (DAI).DAI allows for server-side ad insertion, providing a more seamless viewing experience.Google IMA DAI Overview
VAST is an industry standard XML schema for structuring ad responses. It defines how video ads are served and tracked.
The `video-vast-tracking` URL points to a JavaScript file responsible for handling VAST tracking events,such as impressions,clicks,and completions. IAB VAST Guidelines
The IAB (Interactive Advertising Bureau) maintains the VAST standard, ensuring interoperability between video players and ad servers. VAST 4.x is the current version as of January 11, 2024. IAB VAST Guidelines
Breaking News Check (as of 2026/01/11 07:11:01)
As of January 11, 2026, there are no major breaking news events directly related to CBS Sports, Paramount Global, or the Google IMA SDK that substantially alter the information presented above.Paramount Global continues to be a major player in the media landscape, and CBS Sports remains a leading sports broadcaster. Google continues to update the IMA SDK with new features and improvements. A search of major news outlets (e.g., The New York Times,Reuters, The Wall Street Journal) confirms no significant changes.
This is a configuration file, likely for a JavaScript module loader like RequireJS. Let’s break down what it contains:
1.paths:
This section defines the mapping between logical module names (used in require() calls in your JavaScript code) and the actual file paths were those modules are located. It’s organized into nested objects.
* Top-Level Keys: These represent base paths or categories of modules.Such as, libs suggests a directory containing third-party libraries. fly likely represents custom code within the project.
* Values: the values are the paths to the JavaScript files. These can be relative paths (relative to the location of the configuration file) or URLs.
Here’s a breakdown of some key parts:
* custom: "2.6.2" – A custom module at version 2.6.2. The path is likely relative to the base URL of the application.
* libs/velocity: "1.2.2" – The Velocity.js library at version 1.2.2.
* libs/dataTables: "1.10.6" – The DataTables javascript library at version 1.10.6.
* libs/jquery: A large collection of jQuery plugins. This shows the project heavily relies on jQuery and its ecosystem. Examples include:
* libs/jquery/dotdotdot: A plugin for truncating text with an ellipsis.
* libs/jquery/flexslider: A responsive slider plugin.
* libs/jquery/lazyload: A plugin for lazy-loading images.
* libs/jquery/ui/...: A thorough set of jQuery UI widgets (autocomplete, accordion, tabs, dialog, etc.). All versions are 1.11.4.
* libs/waypoints: A set of Waypoints plugins for triggering functions as you scroll down the page.
* fly/libs/underscore-1.5.1: The Underscore.js utility library.
* fly/libs/backbone-1.0.0: The Backbone.js framework.
2. shim:
This section is crucial for dealing with modules that don’t follow the standard asynchronous module definition (AMD) format that RequireJS expects. Many older libraries (like jQuery plugins) are loaded synchronously and rely on global variables. shim tells RequireJS how to handle these.
* Key: The logical module name (the name you’d use in a require() call).
* Value: An object with the following properties:
* deps: An array of module names that this module depends on. RequireJS will ensure these dependencies are loaded before loading this module.
* exports: The name of the global variable that this module creates. RequireJS will make this global variable available as the return value of the require() call.
Examples:
* liveconnection/managers/connection: Depends on liveconnection/libs/sockjs-0.3.4.
* fly/libs/backbone.marionette: Depends on jquery, fly/libs/underscore, and fly/libs/backbone. It exports Marionette.
* libs/jquery/ui/jquery.ui.tabs-1.11.4: Depends on jquery, libs/jquery/ui/jquery.ui.core, and fly/libs/jquery.widget.
3. map:
This section defines module aliases and versioning. It’s used to resolve module names to specific versions or option paths.
* *: This means the mapping applies to all modules.
* adobe-pass: Maps to a specific URL for the Adobe Pass JavaScript library.
* facebook: Maps to the Facebook SDK URL.
* facebook-debug: maps to a debug version
This is a configuration file, likely for a JavaScript module loader like RequireJS. Let’s break down what it contains:
1. paths:
This section defines aliases for JavaScript libraries and modules. It maps short, convenient names to the actual file paths of those libraries. This makes your code cleaner and easier to maintain.
* custom: 2.6.2 – Likely a custom JavaScript file or module.
* libs/velocity: 1.2.2 – The Velocity.js animation library.
* libs/dataTables: 1.10.6 – The DataTables JavaScript library for creating interactive tables.
* libs/dataTables.fixedColumns: 3.0.4 – A datatables extension for fixing columns in a table.
* libs/dataTables.fixedHeader: 2.1.2 – A DataTables extension for fixing the table header.
* libs/dateformat: 1.0.3 – A library for formatting dates.
* libs/waypoints/...: A collection of Waypoints.js modules. Waypoints is a library for triggering a function when scrolling to a specific element. The modules included are:
* infinite: For infinite scrolling.
* inview: For checking if an element is in the viewport.
* jquery.waypoints: The core waypoints library.
* sticky: For creating sticky elements (elements that stay fixed to the top of the screen as you scroll).
* libs/jquery/...: A large collection of jQuery plugins. These provide various functionalities:
* dotdotdot: Truncates text wiht an ellipsis.
* flexslider: A responsive slider.
* lazyload: Loads images only when they are visible in the viewport.
* maskedinput: Formats input fields (e.g., phone numbers, credit card numbers).
* marquee: Creates a scrolling text effect.
* numberformatter: Formats numbers.
* placeholder: Adds placeholder text to input fields (for older browsers).
* scrollbar: Adds custom scrollbars.
* tablesorter: A table sorting plugin.
* touchswipe: Adds touch event support.
* libs/jquery/ui/...: A collection of jQuery UI widgets. jQuery UI provides a set of pre-built UI components. These include:
* core: The core jQuery UI functionality.
* draggable: Makes elements draggable.
* mouse: Handles mouse interactions.
* position: Calculates element positions.
* slider: Creates a slider control.
* sortable: Makes lists sortable.
* touch-punch: Adds touch support to jQuery UI widgets.
* autocomplete: Adds autocomplete functionality to input fields.
* accordion: Creates an accordion menu.
* tabs: Creates a tabbed interface.
* menu: Creates a menu.
* dialogue: Creates a modal dialog box.
* resizable: Makes elements resizable.
* button: Creates custom buttons.
* tooltip: Adds tooltips.
* effects: Provides visual effects.
* datepicker: Creates a date picker.
2. shim:
This section defines dependencies for modules that don’t explicitly declare them using RequireJS’s standard module definition format (AMD). It’s used to tell RequireJS what other modules a particular module relies on.
* liveconnection/managers/connection: Depends on liveconnection/libs/sockjs-0.3.4.
* liveconnection/libs/sockjs-0.3.4: Exports a global variable named SockJS.