Journalist Pablo Torre laid out the allegations in his podcast on Wednesday. Torre, citing legal documents, claims Ballmer employed Leonard for a non-existent role in one of his companies to circumvent the NBA salary cap, which punishes teams for spending too much on player salaries. Torre claims that Ballmer funded a now defunct tree-planting company called Aspiration. That company then allegedly entered into a $28m agreement with KL2 Aspire, LLC, a company owned by Leonard.