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Adam Epstein

Tax

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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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The Nba's 2011 Collectively Bargained Amnesty Clause-Exploring The Fundamentals, Adam Epstein, Kathryn Kisska-Schulze Jul 2014

The Nba's 2011 Collectively Bargained Amnesty Clause-Exploring The Fundamentals, Adam Epstein, Kathryn Kisska-Schulze

Adam Epstein

The purpose of this article is to fundamentally introduce the amnesty clause, a relatively new provision in the labor and employment law discussions involving sport. The expression amnesty clause or amnesty provision is found in the 2011 NBA CBA. To date, academic references to the amnesty clause within the sport genre are virtually non-existent. The amnesty clause provides NBA teams a tool to release players from their contracts if they feel that the player turned out to be a bad investment, regardless of the reason. Additionally, by releasing a player under an amnesty clause provision, the team exercising the clause …

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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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