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Game On! Recent Legal Developments and Tax Issues for Collegiate Athletics

This is a period of unprecedented change for collegiate athletics, with potentially surprising tax consequences to the parties involved. Within the past six months, a federal district court held that the antitrust laws prevent the NCAA from restricting certain payments to student-athletes, the National Labor Relations Board has permitted Northwestern University’s football players to unionize, a major concussion-related class-action lawsuit brought by college athletes against the NCAA has been settled, and the NCAA has proposed fundamental changes to its governance. Continue

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