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Adam Epstein

NLRB

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Full-Text Articles in Entertainment, Arts, and Sports Law

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein Aug 2016

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Adam Epstein

On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision - at that time - was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service (IRS) could logically continue …

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Attack Of The Cheerleaders! Allegations Of Violations Of The Flsa On An Uncertain Landscape, Adam Epstein Dec 2014

Attack Of The Cheerleaders! Allegations Of Violations Of The Flsa On An Uncertain Landscape, Adam Epstein

Adam Epstein

In 2013-14, several lawsuits were brought by National Football League (NFL) cheerleaders who claimed that their respective football clubs violated federal or state law with regard to violations of the Fair Labor Standards Act (FLSA), the 1938 federal act that mandates the minimum wage, overtime provisions, and so on. Interestingly, and at the same time, national discourse manifest itself over possibly increasing the federal, state and local minimum wage with various states and cities voting in favor of increasing their minimum wage. The purpose of this article is to explore the recent claims by certain NFL cheerleaders and to analyze …

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"Show Me The Money!"-Analyzing The Potential State Tax Implications Of Paying Student-Athletes, Kathryn Kisska-Schulze, Adam Epstein Dec 2013

"Show Me The Money!"-Analyzing The Potential State Tax Implications Of Paying Student-Athletes, Kathryn Kisska-Schulze, Adam Epstein

Adam Epstein

On March 26, 2014, the Chicago district (Region 13) of the National Labor Relations Board (NLRB) ruled that Northwestern University football players qualify as employees and can unionize and bargain collectively, a decision which contravenes the National Collegiate Athletic Association’s (NCAA) core principle of amateurism. Shortly after, Northwestern University filed an appeal with the NLRB in Washington, D.C. to quash the prior Region 13 decision. This case has added fuel to the longstanding debate over whether student-athletes should be paid. Amidst arguments both for and against supporting the pay-for-play model from a purely compensatory stance, there has been minimal focus …

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