If an agreement is set, the owners can make the sale official with a vote at next weeks owners meeting in Atlanta, GA.
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According to the report, Tepper is expected to keep the team in Carolina.
Tepper is also a part-owner of his hometown team, the Pittsburgh Steelers, so he has already been vetted by the National Football League, according to the Observer.
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Tepper, who is the founder of Appaloosa Management, is worth an estimated $11 billion.
It was reported on May 11 that Tepper was the favorite in the bidding process over SC financier Ben Navarro. There has been a lot o talk about the Panthers getting a new stadium, and if he would move the team if he didn't get one. That will set a record for the highest sale price for an National Football League team, surpassing the $1.4 billion that the Buffalo Bills were sold for in 2014.
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In addition, the compromise legislation is set to sunset after five years, unlike the initial proposal, which had no end date. A point-in-time count a year ago tallied more than 11,600 homeless people in King County.
The Panthers were put up for sale after current owner Jerry Richardson was accused of sexual harassment and workplace misconduct.