Koi Perich Transfer Portal

Texas is one of a half-dozen states with no individual income tax, including Alaska, Florida, Nevada and a couple others. Obviously, they raise revenue through other means, such as sales tax and property tax.

If he is still a MN resident (and he may not be) then he would still pay tax in MN even though he is not working in MN.

I have been a tax preparer and consultant for 45 years.
But did you stay at a Holiday Inn Express last night?
 

Texas is one of a half-dozen states with no individual income tax, including Alaska, Florida, Nevada and a couple others. Obviously, they raise revenue through other means, such as sales tax and property tax.

If he is still a MN resident (and he may not be) then he would still pay tax in MN even though he is not working in MN.

I have been a tax preparer and consultant for 45 years.
I can guarantee Texas Tech will be equipped in helping folks coming there to ensure they're able to claim Texas residency to fully take advantage of the NIL.
 

I can guarantee Texas Tech will be equipped in helping folks coming there to ensure they're able to claim Texas residency to fully take advantage of the NIL.
A few problems:

1. Texas Tech only plays 8/12 games in the state of Texas next year

2. These NIL deals are not for playing football, they’re for NIL. If NIL reaches outside the state of Texas it may be subject to that states tax laws

3. The revenue sharing deal is revenue sharing of conference revenue not Texas tech revenue in the state of Texas


I suspect the tax situation is much more complicated than “there is not income tax in Texas”



But I agree tech probably helps their people figure it out

In the simplest form:
1 million dollars in Texas is 908k in MN all else being equal due to Mn state income tax
But all else is not equal. So it’s more complicated than that.
 
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A few problems:

1. Texas Tech only plays 8/12 games in the state of Texas next year

2. These NIL deals are not for playing football, they’re for NIL. If NIL reaches outside the state of Texas it may be subject to that states tax laws

3. The revenue sharing deal is revenue sharing of conference revenue not Texas tech revenue in the state of Texas


I suspect the tax situation is much more complicated than “there is not income tax in Texas”



But I agree tech probably helps their people figure it out

In the simplest form:
1 million dollars in Texas is 908k in MN all else being equal due to Mn state income tax
But all else is not equal. So it’s more complicated than that.
Not applicable, obviously, to anybody who is extroverted and thick-skinned enough to be a regular participant on GHole, but here is a little riddle (it's an old one):

How can you tell whether your tax preparer is an extrovert? He's staring at your shoes.
 

I don’t think he will almost certainly be drafted
If he plays next season like he played last season he will end the season on the bench if he is really going to end up on a top 10 defense like Oregon or tech.
Didn’t Oregon have an RB that was a star at Tulane end up 7th on the depth chart and not even make the traveling roster?

Koi has the chance to be a great player but the Gophers defense also has a chance to be better next year if everyone just does the simple things and tackles well.

The potential for excitement that Koi brought was great but how many more games are potentially won if the defense was just more disciplined? Makes me wonder if other players were taking liberties with assignments given Koi was seemingly allowed to do the same thing.
 


So, if he snatched 7 interceptions next year, he might be Harrison Smith material. Good luck!
I should cairify -
Harrison Smiths Freshman and Sophomore years were comparable.

Koi Perich had a much better Freshman year and his sophomore year was comparable to Harrison's sophomore. year.
 


I honestly think part of his issue is he never has had to be a smart player.
He just had to go make plays.

In high school he was so much better he didn’t have to be disciplined.
Freshmen year he played part time and never really got exposed or planned against. Hell, the reason he got so many picks is because people didn’t plan around him.

Sophomore year he played every down and was taken advantage of at times because while it’s great to make plays…sometimes you just have to do your job.


He will either find that balance and be great next year or he won’t figure it out and will be an average players who makes 4-5 big plays.
Not saying this was the case with Koi, but I think what you say is true for a lot of big fish/small pond guys when they take a step up in the competition. They are often so gifted physically that they don't work on technique or develop better instincts. Again, I'm not leveling this directly at Perich.

Where I see it most is in baseball. Little league sluggers who kill the ball at low velocity but aren't able to adjust their stance when the pitchers start throwing harder.
 

Not saying this was the case with Koi, but I think what you say is true for a lot of big fish/small pond guys when they take a step up in the competition. They are often so gifted physically that they don't work on technique or develop better instincts. Again, I'm not leveling this directly at Perich.

Where I see it most is in baseball. Little league sluggers who kill the ball at low velocity but aren't able to adjust their stance when the pitchers start throwing harder.
Yeah. Trying to do too much. Just do the little things, big things will come
 



I still think he could be a guy.
If he wasn’t a high school all American and hometown kid he would’ve had moments of benching as a sophomore

He also wouldn't have warranted anywhere near the guestimated seven-figure compensation as a safety and might not in another market - although it appears TTU has a bottomless pool of $$.
 

He also wouldn't have warranted anywhere near the guestimated seven-figure compensation as a safety and might not in another market - although it appears TTU has a bottomless pool of $$.
I think he is worth more to a school with more money.
Because the risk of him being average is mitigated by it being a smaller percentage of your budget


I think that was true coming out of high school too

And is true of more players than just him.
 

For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.
 

For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.

If he's so good, why didn't he play good?
 



For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.
There are definitely some sour grapes coloring a lot of takes on Koi but he did not live up to the hype in year 2 after bursting onto the scene in a huge way in year 1.

The expectation (fair or not) for a guy like him was to play like a superstar and he didn't do that. And in the case of the Cal game he was a complete disaster who played a massive part in why we lost that game.

Koi is a good player, and it stinks that he is leaving.....but the 2025 version of him will not be all that hard to replace.
 

For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.
I like Koi as a player and am generally sad to see him go, but you need to put the bottle down.
 

For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.

Based on what?

As it stands right now he's no better than the 5th best safety PJ has had during his time here.
 

Based on what?

As it stands right now he's no better than the 5th best safety PJ has had during his time here.
Two years and four all conference designations (both coaches and media each year) and freshman All-American. That’s highly decorated. Other than AWJr what DB even comes close?
 

Two years and four all conference designations (both coaches and media each year) and freshman All-American. That’s highly decorated. Other than AWJr what DB even comes close?
Do you know what a decade is, and what several of them means?
 


Two years and four all conference designations (both coaches and media each year) and freshman All-American. That’s highly decorated. Other than AWJr what DB even comes close?

All conference designations are more of a popularity contest then they are a measure of how truly good you are. Safeties that stayed at the U and were better all around players:

1. Antoine Winfield Jr
2. Tyler Nubin
3. Jordan Howden
4. Kerry Brown
 

All conference designations are more of a popularity contest then they are a measure of how truly good you are. Safeties that stayed at the U and were better all around players:

1. Antoine Winfield Jr
2. Tyler Nubin
3. Jordan Howden
4. Kerry Brown
Tyrone Carter as well.
 

Texas is one of a half-dozen states with no individual income tax, including Alaska, Florida, Nevada and a couple others. Obviously, they raise revenue through other means, such as sales tax and property tax.

If he is still a MN resident (and he may not be) then he would still pay tax in MN even though he is not working in MN.
My understanding is you have to spend a significant amount of time and have proof of residency to be considered a resident in another state, not sure how that would apply to a student attending a MN school.

My friend in HS moved to Iowa in order to establish residency before his freshman year, as Iowa residents had discounted tuition.

I have been a tax preparer and consultant for 45 years.
 

All conference designations are more of a popularity contest then they are a measure of how truly good you are. Safeties that stayed at the U and were better all around players:

1. Antoine Winfield Jr
2. Tyler Nubin
3. Jordan Howden
4. Kerry Brown
That is in impressive list and just from the last handful of years. Doesn't even include guys like Dom Barber, Jack Brewer, TC....
 


For all the shit I gave MSM and the shit I caught on this site for same — all the bad takes on how shitty Koi is on here make me chuckle. In two years of playing time, he will end up being one of the highest decorated players we’ve had in the last several decades.
If Koi was eligible for the draft what would be your guess as to wear he lands? Because Ibwoukd bet most experts woukdnt say very high...not saying he cant change that but still.

That seems to be what most are saying.
 


My understanding is you have to spend a significant amount of time and have proof of residency to be considered a resident in another state, not sure how that would apply to a student attending a MN school.

My friend in HS moved to Iowa in order to establish residency before his freshman year, as Iowa residents had discounted tuition.
If Koi spends 183 days outside of Minnesota, he's not a Minnesota resident for tax purposes. If he's at Texas Tech starting spring semester and is there throughout 2026, he can be a Texas resident for tax purposes. I don't know if he has to do anything other than that to establish residency. The whole NIL thing is pretty new, but I'm sure the agents and accountants are laying out the options for the players and providing them with advice.

But I do laugh about all the talk about players making decisions about where to play based on state tax policy. A tax professional can correct me if I'm wrong (and NIL may be treated differently), but professional athletes and entertainers have to pay taxes in the state in which their services are applied. In other words, when the Texas Rangers and Houston Astros play the Twins in Minnesota, the portion of their income attributed to those games is subject to Minnesota taxes. Same when a rock band plays a show here (at least that's the way it used to be). I remember when Al Franken was running for the US Senate and it was found out that a relative who did his taxes was unaware of that, Franken owed taxes in multiple states (but was due a refund in Minnesota because his income attributable to what he earned in Minnesota was overstated). At least that's what I recall and admittedly I could be wrong. Tax pros, help me out!

But what is even more hilarious is that if tax policy had much of anything to do with it, the Florida Marlins, the Houston Astros, and the Texas Rangers would have the best teams in baseball because those states don't have a state income tax and the Dodgers, Giants, and Padres would all suck. Tax policy may play some role for some guys at the margins, but when guys are making scads of money it probably doesn't make a lot of difference.
 


If Koi spends 183 days outside of Minnesota, he's not a Minnesota resident for tax purposes. If he's at Texas Tech starting spring semester and is there throughout 2026, he can be a Texas resident for tax purposes. I don't know if he has to do anything other than that to establish residency. The whole NIL thing is pretty new, but I'm sure the agents and accountants are laying out the options for the players and providing them with advice.

But I do laugh about all the talk about players making decisions about where to play based on state tax policy. A tax professional can correct me if I'm wrong (and NIL may be treated differently), but professional athletes and entertainers have to pay taxes in the state in which their services are applied. In other words, when the Texas Rangers and Houston Astros play the Twins in Minnesota, the portion of their income attributed to those games is subject to Minnesota taxes. Same when a rock band plays a show here (at least that's the way it used to be). I remember when Al Franken was running for the US Senate and it was found out that a relative who did his taxes was unaware of that, Franken owed taxes in multiple states (but was due a refund in Minnesota because his income attributable to what he earned in Minnesota was overstated). At least that's what I recall and admittedly I could be wrong. Tax pros, help me out!

But what is even more hilarious is that if tax policy had much of anything to do with it, the Florida Marlins, the Houston Astros, and the Texas Rangers would have the best teams in baseball because those states don't have a state income tax and the Dodgers, Giants, and Padres would all suck. Tax policy may play some role for some guys at the margins, but when guys are making scads of money it probably doesn't make a lot of difference.
Appreciate the thoughtful reply.
 

But what is even more hilarious is that if tax policy had much of anything to do with it, the Florida Marlins, the Houston Astros, and the Texas Rangers would have the best teams in baseball because those states don't have a state income tax and the Dodgers, Giants, and Padres would all suck. Tax policy may play some role for some guys at the margins, but when guys are making scads of money it probably doesn't make a lot of difference.

Some theorize that it is having an impact in the NHL as Vegas (Nevada) as well as Tampa Bay & Miami (Florida) are winning lots of Stanley Cups this decade.
 




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