Honors College Theses
Publication Date
4-20-2015
Major
Accounting (BBA)
Release Option
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.
Copyright
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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
Included in
Accounting Commons, Sports Management Commons, Taxation Commons
