BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 9, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

Key Tax Considerations and Planning for Student-Athletes

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Discount expires 10/31/25

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CLE
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Description

The recent settlement in House v. NCAA has opened the door for direct payments by schools to student-athletes and implemented a structure similar to professional sports. While this settlement further opens up financial opportunities for student-athletes, it amplifies the need for significant federal and state tax planning for these athletes.

Generally, this settlement ends the long-standing amateurism model regarding student-athletes. As a result, some states are enacting laws to offer certain tax breaks to compete with states that have no state income taxes. This forces student-athletes to consider the tax implications, reporting requirements, and available tax planning options in light of the new structure and the enactment of laws by certain states in response to the settlement.

Tax advisers for athletes must keep in mind the various federal, state, and potential issues stemming from the House v. NCAA settlement, and its impact on NIL agreements and direct payments from schools to student-athletes.

Listen as our authoritative panel examines the House v. NCAA settlement and new structures in compensating student-athletes, federal and state tax challenges, reporting requirements, and tax planning for student-athletes.

Presented By

Julian A. Fortuna
Partner
Greenspoon Marder

Mr. Fortuna is a partner in Greenspoon Marder’s Corporate & Business practice group. With over four decades of professional tax experience, he concentrates his practice on domestic and international tax, business and estate planning, employee benefits, and executive compensation matters with special expertise in Employee Stock Ownership Plans. Mr. Fortuna has substantial experience representing clients in the entertainment, sports, higher education, clean energy, health care, hospitality, non-profit, manufacturing, retail, and real estate industries. He is well-versed in representing business entities, owners and executives, fiduciaries and beneficiaries of trusts and estates, and non-profit entities regarding all types of federal and state income, estate, and gift taxes. As a seasoned attorney in tax controversies, Mr. Fortuna regularly represents taxpayers in civil and criminal tax audits, investigations, and administrative appeals before the Internal Revenue Service (IRS) and various state, local and foreign taxing authorities and in tax litigation before federal and state courts and tax tribunals.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, December 9, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. House v. NCAA settlement framework

II. Tax considerations for student-athletes

A. Federal tax considerations

B. State tax law developments and considerations

III. Sponsorship and service income

IV. Cash awards

V. Royalty income

VI. Best practices for counsel and advisers

The panel will discuss these and other key issues:

  • Current rules and regulations allowing student-athletes the ability to endorse goods and services in light of House v. NCAA settlement
  • New structures and standards regarding direct payments to student-athletes
  • Types of NIL deals and key tax considerations for student-athletes
  • Navigating the federal tax rules, reporting requirements, and available tax planning strategies
  • Key state tax considerations for student-athletes

Learning Objectives

After completing this course, you will be able to:

  • Understand the current rules and regulations allowing student-athletes the ability to generate income with NIL deals
  • Understand the tax impact of House v. NCAA settlement framework on student-athletes
  • Recognize the types of NIL deals and key tax considerations for student-athletes
  • Identify key provisions in NIL agreements that can trigger potential tax liability for student-athletes
  • Understand the federal tax rules, reporting requirements, and available tax planning strategies for student-athletes with NIL deals
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.

BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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