The Formation and Tax Implications of NIL Collectives

By: Bryce Danielle Bradley Last year, research reported that there were around 250 name, image and likeness collectives around the country.[1] Collectives are “structurally independent of a school, yet fund NIL opportunities for the school’s student-athletes.”[2] Most of the time, the founders of these collectives are entrepreneurs, lawyers, financial advisors, investors, and super-fans who may... Continue Reading →

“To Be or Not to Be” or Both: The Question of Ripple as a Security

By Nate Kelly: Seven years after Ripple Labs, Inc. first began to sell its digital asset XRP, the Securities and Exchange Commission (SEC) filed a Complaint against Ripple Labs, Inc. and its CEOs, accusing them of engaging in an unregistered securities offering through the sale of their digital asset, XRP.[1] The SEC alleged that Ripple... Continue Reading →

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