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According to insiders, Jim Harbaugh's contract negotiations with Michigan are centered on an NCAA rule that increases the likelihood of him being charged with severe NCAA breaches.

According to the NCAA's coach accountability rule, which was enhanced just one year ago on January 1, 2023,

Harbaugh would be prosecuted with a Level I violation in the sign-stealing incident if any member of his staff was determined to have committed a Level I violation. 

 The charge cannot be contested; however, the severity of the penalty may be challenged before the NCAA Committee on Infractions. 

The Level I finding would remain on Harbaugh's record regardless of his level of compliance, supervision, or diligence in the case. 

Harbaugh has conducted interviews with at least two NFL teams while considering his future at Michigan. 

According to CBS Sports HQ senior NFL analyst Josina Anderson, Harbaugh has begun conversations with the Los Angeles Chargers to replace the head-coaching job as of Tuesday. 

The updated regulation is why Harbaugh's counsel are requesting immunity from Michigan, which would protect the coach from being fired for similar offenses. 

According to reports, the two sides are considering a nine-figure contract extension costing a record $11.5 million each year.

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