[Lloyd]

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This is a very simple ruling. SB exposed his hand before action was completed. SBs hand is dead. He keeps his chips, as the hand was dead before he pushed them in.

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Rule 35 from the Tournament Director's Association:

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A player who exposes his cards during the play may incur a penalty, but will not have his hand killed.

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Now, some people might say it's an easy decision because that's the way it is at their own casino. And not every casino or tournament uses the TDA rules. It's all up to the TD but hopefully the decision is based on fairness and not some technicality. For example, had the SB turned his cards over, looked into the soul of the BB and then pushed in his chips. Well, there's definitely an issue there (although according to TDA he'd be penalized and not have a dead hand). But that's a little different then if he turns over his cards and almost immediately pushes his chips in the middle. In that situation, I don't even think a penalty should apply as the SB didn't intentionally do something to gain an advantage nor did he affect anybody else since the hand was heads up.