The Formation of a Student-Athlete Trust Fund: Compliance and tax Implications

Name

Stephanie Gratto, Georgia Southern UniversityFollow

Publication Date

4-20-2015

Major

Accounting (BBA)

Document Type and Release Option

Thesis (open access)

Faculty Mentor

Britton McKay

Abstract

This study reviews the possible tax and compliance issues of a student athlete trust fund as proposed in the case O’Bannon v. NCAA. With the possibility of the creation of a trust fund comes a myriad of issues to consider. The following review of the literature will review pertinent literature on the topic. Interviews were conducted with athletic directors of three universities and with three tax partners in Atlanta tax firms in order to determine potential compliance and tax implications. These interviews outline possible issues and solutions that may rise from the formation of the trust.

Recommended Citation

Gratto, Stephanie, "The Formation of a Student-Athlete Trust Fund: Compliance and tax Implications" (2015). Honors College Theses. 81.
https://digitalcommons.georgiasouthern.edu/honors-theses/81