The opening day of the PokerStars SCOOP 108-H: Main Event is now in the books, and with entries still open until the start of Day 2, there are 518 entries in the game.

Canada’s Rayan “beriuzy” Chamas is the chip leader going into the second day of play with 2,372,359 but there are five other players with more than 2 million chips to start Day 2. Quite a few of the PokerStars Team Pro members got into this event, but at the end of the day, only Lex “L.Veldhuis” Veldhuis had chips remaining, a bit less than double the start stack.

Ben “Spraggy” Spragg had a particularly rough, and quick, go of it in the $10k today. He tweeted that he played exactly one hand before busting.

Players weren’t really afraid to get their chips in early on, depsite the $10k buy-in. PokerStars Team Pro Lex “L.Veldhuis” Veldhuis five-bet shoved 179k in Level 2 to take down a big pot and he was able to run that through to a Day 2 stack.

He wasn’t the only Team PokerStars player to enter the game today, but he was the last one standing. Sam “SamSquid” Grafton made the second deepest run, but he couldn’t quite make it to a bag. He was in the top five during Level 2 after he rivered a flush, but he busted near the end of the night.

Among the other Team members in play today were Alejandro “[Papo]AR” Lococo, Ramon “RamonColillas” Colillas, Rafael “GM_VALTER” Moraes, Parker “tonkaaaa” Talbot, Sebastian “peace&loove” Huber, and Fintan “EasyWithAces” Hand.

The chip leader going into the second day was a late-comer to the big stacks. Rayan “beriuzy” Chamas first found a big stack early in Level 14 and was among the first players stacking up 2 million chips. Day 2 action kicks off at 12:35 ET on Monday, May 29, and you can follow the action right here on PokerNews.

$1,050 SCOOP Main Event

Day 1 of the PokerStars SCOOP $1,050 Main Event saw 3,845 entrants reduced to 1,278, although those numbers should rise with late registration open until the start of Day 2.

A whole host of stars progressed to Day 2, including Christoph “26071985” Vogelsang (1,067,360) and Roman “RomeOpro” Romanovsky (1,047,595). However, it is Canada’s “Zabiggesmaj” who leads the way going into the second day’s action with a 245 big blind stack, or 1,469,772 in old money.

$109 SCOOP Main Event

Some 20,373 players bought into the PokerStars $109 Main Event, but only 5,203 of those starters punched their Day 2 tickets at the first time of asking. Team PokerStars’ Lex “L. Veldhuis” Veldhuis (78,748), Benjamin “Spraggy” Spragg (70,252), and Sebastian “peace&loove” Huber (142,476) are among those players to look out for on Day 2.

Another member of Team PokerStars, Alejandro “[Papo]AR” Lococo found himself in the top ten chip counts for large parts of Day 1, but lost a little ground late on. He still managed to bag up 345,425 chips, enough for 36th place at the restart.

The World Series of Poker (WSOP) has always been the pinnacle poker attraction of the world, attracting the most skilled and dedicated players from around the globe.

And over the next two months, this shiver of sharks will battle it out for one of the most prestigious WSOP accolades available, the Player of the Year title.

So PokerNews thought it would be wise to assemble this complete guide to the WSOP Player of the Year race so you have everything you need to know about this fierce competition.

What Does the WSOP PoY Win?

Other than etching their names into poker’s history books for eternity, the winner of the WSOP PoY race receives:

• 2024 WSOP Main Event seat
• A unique trophy
• Player of the Year banner at Horseshoe/Paris

The latest player to have their PoY banner erected was Dan Zack, who edged out Daniel Weinman to the title. The New Jersey native, who first became known in the poker world for crushing Live at the Bike games, held the lead in the POY race for the final three weeks.

Zack picked up two gold bracelets and had 14 other WSOP cashes, which included an additional two final table appearances. For his wins, Zack first took down Event #15: $10,000 Omaha Hi-Lo 8 or Better Championship for $440,757, and then shipped Event #40: $10,000 Seven Card Stud Hi-Lo 8 or Better Championship for $324,174.

However, it already appears that Zack has conceded his title, as he told PokerNews last summer that he was getting married this year and wanted to have kids in the near future which would limit his time at the table.

2022 WSOP Player of the Year Final Leaderboard

What Events Count Towards the PoY Race?

The 2023 PoY race will be exclusively based on the open bracelet events of the upcoming WSOP, which takes place at the Paris Las Vegas Hotel and Casino and Horseshoe Las Vegas from May 30 to July 18. Additionally, the online bracelet events held in Nevada and New Jersey will also be included.

It’s important to note that certain events will be excluded from the leaderboards, which are:

• Event #1: $500 Casino Employees No-Limit Hold’em
• Event #48: $1,000 Seniors No-Limit Hold’em
• Event #51: $1,000 Tag Team No-Limit Hold’em
• Event #61: $1,000 Super Seniors No-Limit Hold’em
• Event #67: $1,000/$10,000 Ladies Event

How are PoY Points Calculated?

The formula for calculating points for the PoY race is inspired by the proven point system utilized in the WSOP Circuit over the years. This system will be applied to each bracelet event but with some adjustments to account for the buy-in amount and the number of entries.

Players can use the WSOP PoY calculator to estimate points for any event and the leaderboard will be updated daily for people to follow.

Who Are The Favorites?

It’s difficult to have any serious PoY predictions before the WSOP kicks off however, usual names at the forefront include previous winners such as Daniel Negreanu and Shaun Deeb. This is due to the fact that competing for WSOP PoY is quite a grind, as it requires players to enter dozens of events to have any shot at winning. Deeb, Negreanu, and a few others traditionally enter 40 or more bracelet tournaments in each series.

However, with Deeb in the middle of a body fat-related $1 million prop bet, his time at the table could be hampered. But, even with that caveat, Deeb should still be considered as a possible frontrunner due to how well he performs under the WSOP umbrella.

Negreanu will be looking to have a very different summer from the one he experienced last year, which saw him end the series down $1.1 million. The tides, though, have seemed to have turned recently for ‘Kid Poker’ as momentum is on his side following his Super High Roller Bowl VII and High Stakes Duel victories.

Another player who could be in contention is Espen Jorstad, who won the 2022 WSOP Main Event and plans to play a full schedule this time around.

“I’m planning to go for the whole World Series this summer. I’m going at the very beginning and leaving at the very end. I was recently looking over the WSOP schedule, trying to map out how much money I’m going to need in Vegas this summer. You know, deciding if I want to play the $250,000 or the $100,000.” Jorstad told PokerNews

“I figured if I want to play all the big stuff, I’m going to need like $700,000-$800,000 just for my buy-ins. So it will be a crazy summer if I want to play that full schedule — which would be cool!”

And, of course, it would be impossible to rule out 16-time bracelet winner Phil Hellmuth, who has finished as the runner-up on four occasions, with the last being in 2021.

WSOP Player of the Year Winners

Editor & Live Reporter

Calum has been a part of the PokerNews team since September 2021 after working in the UK energy sector. He played his first hand of poker in 2017 and immediately fell in love with the game. Calum’s proudest poker achievement is winning the only tournament he has ever played in Las Vegas, the prestigious $60 Flamingo evening event.

Ethan “Rampage” Yau was playing low-stakes poker games two years ago. On Sunday, during the $1 million game on Hustler Casino Live, the popular vlogger was busy attempting a $600,000 bluff with ace-high, but he was up against top set. Did the aggressive play work out? Let’s find out!

Rampage was in the game for $1 million and about four hours into play, he was up to a bit over $1.1 million. That all changed when he entered a pot against “Handz,” who is a regular in the HCL highest stakes games.

Greatest Poker Bluff Attempt of the Year?

Here’s how the hand played out: It all started with Yau raising to $9,000 from the small blind with A♣7♣ and then Handz surprisingly just making the call in the big blind with Q♠Q♥, as did “Pav” in the straddle with K♥8♦.

All three players caught a little something on the J♦Q♦10♣ flop, but only Handz had a made hand. After the blinds checked, Pav bet $15,000 on his open-ended straight draw. Rampage then went for a check-raise to $50,000, and only Handz made the call in position.

The turn was the 2♣, which gave Rampage a flush draw. He led out for $175,000 and again was unable to convince his opponent to fold. When the 5♠ appeared on the river, the flush and straight draws missed. That meant the only way for Rampage to win the hand would be to bluff Handz off the pot, which wasn’t going to be easy considering he was up against top set.

But Rampage could have conceivably had a hand like AxKx, good for a straight, which of course beats a set. The poker vlogger decided to continue representing such a hand and put Handz all in for $618,000, over-betting the $494,000 pot. At that point, it was clear to Handz that he was either up against the nuts or a bluff.

Would a poker player who was playing low-stakes games less than two years ago really have it in him to bet more than $600,000 with nothing? That was the question Handz had to consider as he pondered his move. Would he really fold top set with no potential flush on board? Let’s take a look:

This wasn’t the first huge bluff Rampage has pulled off on Hustler Casino Live. In January, he took down a $285,000 pot with a $120,000 wager with king-high on the river, forcing “J.R.” off top pair.

Rampage Ready for the Biggest Poker Game of His Life

As poker has grown in popularity over the decades, questions have risen about classifying the unique and complex game.

Like other games involving betting like blackjack and roulette, poker is a game of luck. But like strategy games like chess and Magic: The Gathering, poker is also a game of skill that awards good decisions.

And like traditional sports like football, baseball and basketball, poker can require serious physical and mental endurance.

This PokerNews article will look at whether poker should be classified as a sport, a game or both.

Is Poker a Sport or a Game?

The quickest way to figure out whether poker is a sport or a game is to look at the dictionary definitions of both and break it down from there.

Sport Definition – What is a Sport?

Merriam-Webster defines a sport as a “physical activity engaged in for pleasure” or “a particular activity (such as an athletic game) so engaged in.”

Oxford Dictionary provides a more detailed definition of a game as “an activity involving physical exertion and skill, especially (particularly in modern use) one regulated by set rules or customs in which an individual or team competes against another or others.”

Is Poker a Sport?

Based on these two mainstream definitions, we can break down whether poker can be categorized as a sport, either in the cash game or tournament format.

Let’s break down the Oxford definition. Poker not only requires physical exertion but also skill, a crucial factor that distinguishes poker from most gambling games. While luck is a large element of poker, it is indisputably a game of skill as demonstrated by the thousands of professional players who have generated long-term results.

Additionally, poker is always “regulated by set rules or customs,” whether it’s a home game, a casino cash game, a bar league or a World Series of Poker (WSOP) event. These include rules against string betting, betting out of turn, collusion or speaking a different language at the poker table.

Some universal poker customs include etiquette for tipping, avoiding slow rolling and angle shooting against angle shooting and not berating your opponents.

Finally, poker is always an activity “where an individual or team competes against another or others.” Whether it’s a heads-up match between two players, a one-table sit & go or a multi-table tournament with thousands of entries, poker players are constantly competing against one another.

Check Out This PokerNews Guide to Etiquette At the Poker Table!

Why Poker is a Sport

Poker, and live poker in particular, is a physical and social activity that millions of people play around the world. Tournament flights and cash game sessions can stretch into the early morning hours and it requires both physical and mental stamina to stay alert at the table, meeting the Merriam-Webster definition of a sport.

And poker can also be a team activity as demonstrated by Tag Team events at the WSOP and the Los Angeles Poker Classic.

Online poker also meets all of these criteria and can require immense physical and mental stamina for long multi-tabling sessions. Live multi-tabling can also be a physical effort, as Shaun Deeb showed at the 2022 WSOP when he sprinted back and forth between two events.

Given that poker is an activity involving physical and mental exertion with a set of rules and customs where players compete against others, poker clearly meets mainstream definitions of a sport.

Read about PokerNews’ top 5 casino movies!

Game Definition – What is a Game?

Let’s now look at the definition of a game to see if poker qualifies. Meriam-Webster defines a game as a “physical or mental competition conducted according to rules with the participants in direct opposition to each other.”

The Cambridge Dictionary defines a game as “an entertaining activity or sport” and “a particular competition, match or occasion.”

Is Poker a Game?

Let’s use these definitions to determine if poker is a game. As established earlier in this article, poker requires physical and mental stamina and is a game where participants play against each other. This is especially true of zero-sum games (including poker) where there are winners and losers, whether in a tournament or a cash game session.

Poker is certainly an “entertaining activity” as demonstrated by the popularity of live streams and the epic WSOP and World Poker Tour (WPT) coverage that contributed to the Poker Boom of the early 2000s.

The personalities and televized antics of poker legends like Phil Hellmuth, Phil Laak and Daniel Negreanu, as well as more recent characters like Alejandro Lococo and , Ren Lin and Steven “Cuz” Buckner, are colorful reminders of how entertaining poker can be.

Furter evidence of poker’s entertainment factor is the success of poker movies like Rounders, Molly’s Game Mississippi Grind, as well as poker’s presence in mainstream films like Casino Royale and video games like Red Dead Redemption.

All forms of poker can be thought of as a “particular competition, match or occasion.” A poker tournament clearly meets this definition, but the same is true for cash game sessions.

Based on the above definitions, it is clear that poker is a game in addition to being a sport.

Read about PokerNews’ top 5 poker movies of all time!

Are Poker Players Athletes?

Should poker players be considered athletes? Let’s turn to Merriam-Webster, which defines an athlete “as a person who is trained or skilled in exercises, sports, or games requiring physical strength, agility, or stamina.”

While poker may not require the physical strength of sports like football or basketball, it certainly requires agility and stamina. And while poker players vary in skill, every player is “trained or skilled” to some degree, even if they are just learning the game for the first time.

It is also worth noting that several former professional or collegiate athletes have enjoyed careers as poker pros, including former college runner Chris Brewer, former college football player Alex Foxen and former basketball pro Joao Vieira.

Much like traditional athletes, the best poker players are the ones who study the most, practice the most and put in the most work off the tables. Being a top-tier poker player requires physical endurance and the ability to concentrate for hours at a time with thousands or millions on the line.

Is Poker Luck or Skill?

Poker, like many other games, is much more luck-based than traditional sports, where players typically need a lot more skill to determine who the winner will be. That said, poker is very much a skill-based game and has been thought of as such since Doyle Brunson’s Super System was first published in 1979.

While luck may determine the outcome of any hand, session or tournament, players making decisions with positive expected values will find themselves profitable in the long term, although it may take a lot of volume to get there.

There have also been legal rulings affirming that poker is indeed a game of skill, including a 2012 New York opinion stating that “increased proficiency boosts a player’s chance of winning and affects the outcome of individual hands as well as a series of hands.”

However, it should be noted that there are other legal rulings categorizing poker as a non-skill game and legal precedents aren’t the best benchmark to look at since they vary so widely by jurisdiction.

Check Out These 7 Poker Strategy Tips

Will Poker Ever be at the Olympics?

While it may not have seemed possible a few decades or even a few years ago, there’s a real chance poker could make its way into the Olympics by 2028. However, it may not be the traditional poker tournaments we’ve seen on TV for years.

According to The Sporting News, there are efforts to get the Olympics to recognize Match Poker, a format where all players are given the same cards, flops, turns and rivers and will be judged by how they play their cards.

In order to make it to the Olympics, any form of poker would have to be approved by the International Olympic Committee and meet game requirements, including how popular the sport is and how it would add the the Olympic legacy.

Poker may join skateboarding, snowboarding and karate as the latest non-traditional activity to make its way to the Olympics.

Ethan “Rampage” Yau’s meteoric rise from low-stakes to high-stakes has been one of the most impressive accomplishments in poker the past two years. On Sunday, he’ll take a stab at a $1 million buy-in game on Hustler Casino Live.

The poker vlogger headlines the third day of action at Hustler Casino in Los Angeles, and the live-stream is scheduled to begin at 4 p.m. PT. It will be the largest buy-in of his career, and he’ll be facing an entertaining and wealthy lineup that includes Tony G, Nik Airball, Rob Yong, Stanley Tang, and “Wes Side” Wesley.

At the start of play, the blinds will be $500/$1,000 with a $2,000 big blind ante. There could conceivably be over $15 million on the table at one point with rebuys and add-ons factored in. Wesley announced on Twitter that he’ll be in for $3 million.

Rampage Poker Playing for Unthinkable Amounts

This won’t be the first time Rampage, who has over 240,000 YouTube subscribers, has played in a big game. In fact, he’s now a regular in high-stakes games, including many on Hustler Casino Live.

But most of his long-time fans could have never expected his rise up the stakes so quickly. In fact, in January 2022, he posted a video from a session in which he excitedly won over $6,000. Sixteen months later and he’ll be playing in a game where the smallest pot of the day will likely be larger than $6,000. Did he think one year ago he would soon be playing at such massive stakes as he will be on Sunday?

“A year ago, I punted $100,000 to Garrett Adelstein, so no,” Yau said before being asked if he would have expected two years ago to be playing in a game of this magnitude. “Never, never. Who thinks they’re playing with a million dollars? It’s an inconceivable amount, but here we are and everyone’s watching, and it’s for all the glory and all the money.”

Rampage is one of many highly popular vloggers who have taken over the poker world the past few years. His fans have always loved his gamble mentality and willingness to shot-take. Although he won’t be in the $1 million game completely on his own dime — he sold some action — he’ll be risking a significant amount of money on his own to play against some high-stakes regulars.

“I try my best not to think about the stakes mainly just because of the sheer dollar amounts and all of that, but I think I’ve sold enough action where I’m comfortable playing and hopefully things go well, it’s just a normal poker game, a lot of friendly familiar poker faces, so what could go wrong,” Rampage said in regards to potentially being nervous playing with $1 million in front of him.

The 2023 World Series of Poker (WSOP) is less than a week away, and right now players are filled with high hopes. If all goes according to plan, they’ll head out to Las Vegas and make a poker fortune, but if you’re so fortunate, remember big scores come with big responsibilities, primarily taxes!

We asked our friends over at Kondler & Associates, the premier poker tax specialists, for things players may want to remember at the 2023 WSOP. President and Owner Ray Kondler, CPA, offered his expertise below.

If you would like to receive more information about their services or receive a free assessment, please visit our Kondler & Associates hub or call (702) 433-7075. You can also check out their booth at the 2023 WSOP.

Kondler & Associates, CPAs Can Help You Prepare Your Taxes Today

State Taxes

Understanding the tax laws of the state in which you reside is of utmost importance when it comes to handling gambling losses. It allows individuals to determine their tax obligations accurately and make informed decisions regarding deductions and reporting requirements. The handling of gambling losses can vary significantly from state to state. Each state has the authority to establish its own laws and regulations regarding gambling and its taxation. Some states fully allow the deduction of gambling losses, meaning that individuals can offset their gambling winnings with losses when calculating their taxable income. This allows them to reduce their overall tax liability.

On the other hand, certain states may have partial allowances for deducting gambling losses. This means that individuals may be able to deduct a portion of their losses, but there may be limitations or restrictions on the amount that can be deducted. The specific rules and limitations can vary, so it is crucial to understand the tax laws of the state in which you reside to ensure compliance and maximize potential deductions.

In contrast, some states do not allow any deduction for gambling losses. In such states, individuals are unable to offset their gambling winnings with losses for tax purposes. As a result, their taxable income remains unaffected by their gambling activities, and they will end up paying tax on the gross amount won.

Professional vs Amateur Tax Classification

The distinction between being an amateur and a professional gambler encompasses several key differences. Amateurs typically engage in gambling activities purely out of personal interest or recreation, without considering it as their main source of income. On the other hand, professional gamblers treat gambling as their primary occupation and often receive regular income from their gambling activities, making it their main source of livelihood.

One significant difference between amateur and professional gamblers lies in their tax obligations. As professional gamblers earn income from gambling, they are subject to self-employment taxes. However, they also have the advantage of being able to write off various expenses related to their gambling activities. These deductible expenses can include travel costs, accommodations, entry fees, and other relevant expenses.

In certain instances, professional gamblers may choose to set up an S corporation (S Corp) to manage their gambling activities and tax liabilities. By establishing an S Corp, they can potentially structure their income and expenses in a more advantageous manner for tax purposes. This alternative can provide additional tax planning opportunities and potentially optimize their overall tax situation.

Check out our Kondler & Associates Hub here!

What Documentation to Track

When gambling, it is important for players to keep track of information to maintain proper tax documentation. Two common methods used for tracking poker activity are Excel ledgers or a dedicated poker tracking app. Regardless of the method chosen, these are details that should be documented:

• Date & Time spent playing.
• Type of gambling (cash game, tournament, sports bet, etc.)
• Buy-in amount and cash-out amount.
• Receipts or bank statements of expenses (for professional Gamblers)

In regard to tax forms issued by the Casino (W2Gs’s & 1042s) it is important to pay attention to the tax form to verify that it was issued in the correct year. On many occasions a casino can use a prior year’s tax form and this can be a reason a refund was held for a significant amount of time while the IRS verifies the transfer with the Casino.

International players- Tax Treaty vs Non-Tax Treaty

The distinction between being from a Tax Treaty country and a Non-Tax Treaty country can have significant implications for gamblers when it comes to the taxation of their winnings. Players from Tax Treaty countries have the advantage of being able to provide the casino with their Individual Taxpayer Identification Number (ITIN), allowing the casino to release the entire amount won to them. This means that players from Tax Treaty countries do not have any withholding taxes applied to their winnings.

On the other hand, players from Non-Tax Treaty countries face a different scenario. Regardless of whether they have an ITIN or not, 30% of their gambling winnings are withheld by the casino. However, there is an opportunity for these players to recoup the withheld amount by filing a Tax Return. The refund amount for Non-Tax Treaty countries is based on various factors, including gambling wins, losses, and expenses. By reporting their gambling activity accurately and documenting their losses and expenses, players can potentially reduce their taxable income and increase the amount refunded to them.

Q&A with Kondler & Associates, CPAs: Tax Implications for Non-U.S. Citizens

International Players- ITIN Number

For Non-Tax Treaty gamblers, obtaining an Individual Taxpayer Identification Number (ITIN) is important. While it is true that having an ITIN allows Non-tax treaty players to file a US tax return and potentially collect taxes that were withheld from their gambling winnings, it does not exempt them from having money withheld in the first place. Regardless of having an ITIN, Non-tax treaty players will still have a portion (typically 30%) of their gambling winnings withheld by the casino or other payers. Obtaining an ITIN is crucial because it enables Non-tax treaty gamblers to fulfill their tax obligations in the United States. With an ITIN, they can file a US tax return and report their gambling income, losses, and expenses and receive a refund if applicable.

Ky Nguyen finally won the big one in the 2023 World Poker Tour (WPT) Gardens Poker Championship at HyperX Esports Arena inside of Luxor Hotel and Casino in Las Vegas.

Nguyen outlasted a field of 346 entries to claim his spot on the Mike Sexton WPT Champions Cup and win $375,380. The victory also earns Nguyen a $10,400 seat in December’s WPT Championship.

Chris Lee finished in third and WPT Ambassador Brad Owen was fourth, while Joey Deluca and Josh Lachman rounded out the final six. Owen fell just short of his first WPT title after a big comeback on the final day in Los Angeles to qualify for the final table.

2023 WPT Gardens Poker Championship Final Table Results

The win is the first major title for Nguyen, who has established himself as a popular vlogger and cash game grinder throughout the Los Angeles area.

”A Huge Accomplishment”

“This is so important for me to finally come with a win in such a big tournament,” Nguyen said in a post-win interview with PokerNews. “I’ve been dreaming about this moment for a long time. I’ve spent a lot of time playing poker and this is definitely a huge accomplishment.”

Nguyen found a double with pocket kings in the opening moments of the day to move up the leaderboard—and he continued to climb, even after the deck didn’t go his way in an unlikely chopped pot.

Nguyen snap-called with six-five for a straight when Salunga put him at risk in four-handed action. Salunga turned over queen-five for a smaller straight, but a six fell on the river to give both players the pot.

The champ bounced back with the elimination of Owen and a big river call on a bluff from Salunga that gave him the lead in three-handed play.

“I was able to regroup and leave that behind me and just play good poker. It was tough to overcome and once I did I was feeling great with confidence going into heads up.”

Final Table Action

Lachman sat down in the under-the-gun position with just three big blinds and he folded the first hand before he got it in on the next one with a suited eight-three. Salunga looked him up with a suited ace-nine and held on for the first elimination of the day. Lachman went home with $71,200 and that will ease the pain of the broken foot he suffered during the opening stages of the tournament in Los Angeles.

The opening moments of the day were an opportunity for Nguyen, Lee, and Owen to pick up chips to move above the four million mark, while Salunga surrendered a double to Nguyen’s pocket kings to fall down the leaderboard and join them in a four-way logjam at the top.

Salunga soon won a clash with Owen that opened up a small lead and sent the WPT Ambassador below the two million mark. Deluca saw his chance to jam his short stack with jack-ten, but Nguyen was there with pocket jacks to send him to the rail in fifth place for $94,000.

Read More About Brad Owen’s Run to the Final Table

The final four continued into the first break where Salunga led and Owen held the short stack with just under two million. Owen finally got it in with king-six, but Nguyen called with ace-jack and held on to send him out in fourth place for $125,000.

After Owen hit the rail, Salunga extended his lead with a jump to over 10 million and Lee fell into the short stack with just over 10 big blinds.

Nguyen called Salunga’s big bluff to bring the top stacks near even, and Lee was the odd man out with just over two million. He finally got it in with a suited ace-four and Nguyen put him at risk with pocket jacks. Nguyen held on to send Lee to the rail in third place for $169,000.

Heads-up play kicked off with Nguyen holding just over 10 million in chips while Salunga was close behind with seven million. Nguyen built a quick lead and soon Salunga was down to his last seven big blinds. Salunga picked up a small double for a dash of hope, but it didn’t last long. The big moment came when Nguyen shoved with queen-eight and Salunga went for the double with jack-ten—the flop brought two eights and Nguyen held on for his first WPT title.

_{*Images courtesy of WPT.}

Live Reporting Executive

Las Vegas-based PokerNews Live Reporting Executive, originally from Chicago, IL