Michigan’s 2025 season is over at last. The transfer portal is about to open, Kyle Whittingham can start building his roster and a program that’s had its reputation dragged through the mud can start scrubbing out the stains.

Here are 10 thoughts on where Michigan goes from here after Wednesday’s 41-27 Citrus Bowl loss to Texas.

1. In a previous era, we would have spent more time talking about Whittingham’s fit, his recruiting chops, his lack of ties to Michigan, even his age. Success in this era of college football is all about having money and spending it wisely. Michigan should have the money to build a top-10 roster for Whittingham. If Whittingham’s personnel department can get the right players, the coaching and development parts should be in good hands.

My educated guess is that Michigan’s 2025 roster was worth between $25 million and $30 million. A big chunk of that went to a quarterback who was, statistically, a below-average starter in the Big Ten. One of the first big tasks for Whittingham and new offensive coordinator Jason Beck, whose hiring Whittingham confirmed Thursday on ESPN, will be to figure out what the future holds for Bryce Underwood.

2. Whittingham has spoken highly of Underwood since taking the job, which is pretty standard stuff for a new head coach. The more important conversations happened when Whittingham met with Underwood and his parents in Orlando, Fla., and presumably made a pitch for how Underwood will fit in Michigan’s new offense.

Beck, 45, has had a meteoric rise in coaching. He coordinated the 99th-ranked offense in the FBS under Dino Babers at Syracuse in 2023. The next year, he became Bronco Mendenhall’s offensive coordinator at New Mexico and helped the Lobos finish fourth in the FBS at 484.3 yards per game. Mendenhall left for Utah State and Beck became Whittingham’s offensive coordinator at Utah, bringing quarterback Devon Dampier with him.

Utah made a massive improvement in Beck’s lone season as OC, going from No. 115 in total offense to No. 4. Dampier, a dual-threat quarterback who ran for 1,166 yards and 19 touchdowns at New Mexico in 2024, went from 12 touchdowns and 12 picks to 24 touchdowns and five interceptions this season at Utah. That could be a model for the kind of leap Underwood could make after throwing 11 touchdowns and nine interceptions as a freshman starter.

3. Regardless of what Underwood decides, rebuilding the quarterback depth chart will be important for Whittingham and Beck. Jadyn Davis, Michigan’s four-star QB signee from the Class of 2024, attempted two passes in two years and is expected to transfer. So is Davis Warren, Michigan’s starter from 2024. Michigan didn’t sign a portal QB in the 2024 cycle, and Fresno State transfer Mikey Keene didn’t play a down in 2025. The list of quarterbacks who have passed through Schembechler Hall in recent years also includes Jake Garcia, Jack Tuttle, Alex Orji and Jayden Denegal — not exactly a golden era of recruiting and development at the quarterback position.