I just can't see a scenario where the B12 dissolves without all 10 accounted for.

So I couldn't resist giving this a try:

B12 + SEC + ACC = 38 teams

Move NC ST and VT to SEC. Add Cincinnati and ND to the ACC and absorb all 10 from the B12. Split up into pods of 5 with a 4 + 5 schedule. (or better yet 4 + 2 + 2 + 2 + 1 conf crossover)

Quote:Conf Pod School
ACC 1 Virginia
ACC 1 UNC
ACC 1 Duke
ACC 1 GT
ACC 1 Clemson
ACC 2 ND
ACC 2 BC
ACC 2 Syracuse
ACC 2 PITT
ACC 2 WVU
ACC 3 Cincinnati
ACC 3 Wake
ACC 3 Louisville
ACC 3 FSU
ACC 3 Miami
ACC 4 TX
ACC 4 OU
ACC 4 Kansas
ACC 4 Baylor
ACC 4 TCU

Conf Pod School
SEC 1 OK ST
SEC 1 KS ST
SEC 1 IA ST
SEC 1 Missouri
SEC 1 Arkansas
SEC 2 Vanderbilt
SEC 2 Kentucky
SEC 2 Tennessee
SEC 2 NC ST
SEC 2 VT
SEC 3 Alabama
SEC 3 Auburn
SEC 3 Florida
SEC 3 Georgia
SEC 3 SC
SEC 4 LSU
SEC 4 Miss St
SEC 4 Ole Miss
SEC 4 TX A&M
SEC 4 TT