I guess technically the SEC can break away alone, play 11 conference games, and participate in the CFP, which is independent of the NCAA. Eleven conference games mean the SEC can expand to 20 and play 3-8-8. If the B10 breaks away and goes to 12 conference games, they can expand to 22 and play 3-9-9. A 24-team format mean 1-11-11 ir less frequent match ups and may involve four divisions. The eight best teams (or the top two teams from each division under a 4-division model) would play play-in games during the CG week. The four winners would join the 12-team playoff (which is basically a 24-team playoff counting the play-in game participants). I believe that’s what the B10 wants. Alternatively, the B10 can set up its own 8-team playoffs. All playoff games will be on campus and televised on Fox, and the B10 will collect all of the playoff money except for the B10 championship game, which will be held in the Rose Bowl. The SEC can do the same and set up their own championship game at the Sugar Bowl. Finally, the B10 champ and the SEC champ will play one last game. That will be a de facto CFB championship game (technically not, because non-P2 teams are participating).