Articles
Intermediate Sanctions Tax: For Athletics Directors It’s Personal

Across all institutions participating in college athletics and individuals employed thereby, application of the tax is significantly limited by the relatively-restricted cluster of the top five highest paid employees receiving compensation in excess of the relatively high threshold of $1,000,000 annually. While the reach of this tax is restricted and seemingly immaterial to a large number of college sports industry participants overall, it represents a high powered rifle shot to Autonomy 5 institutions and their head football and men’s basketball coaches. This could also have a regressive effect by imposing relatively more significant consequences on non-Autonomy 5 institutions, which don’t enjoy the option to off-load the compensation obligation to third parties.

Articles
How The New Excise Tax Impacts Coach Compensation

Across all institutions participating in college athletics and individuals employed thereby, application of the tax is significantly limited by the relatively-restricted cluster of the top five highest paid employees receiving compensation in excess of the relatively high threshold of $1,000,000 annually. While the reach of this tax is restricted and seemingly immaterial to a large number of college sports industry participants overall, it represents a high powered rifle shot to Autonomy 5 institutions and their head football and men’s basketball coaches. This could also have a regressive effect by imposing relatively more significant consequences on non-Autonomy 5 institutions, which don’t enjoy the option to off-load the compensation obligation to third parties.

Articles
By The Numbers: College Football Coach Payouts

At the outset, it is important to clarify that a payout represents a potential, rather than a given or fixed, cost. Therefore, the value of a payout is more appropriately considered not by its potential cost to one party, but instead by the benefits derived by both parties to the contract, net of its likely cost. Before jumping to any conclusion about the reasonableness of these amounts, it is important to consider the context and circumstances that drive many of the decisions about payouts. To provide such context, we reviewed the long-form contracts for the head football coaches at fifty Power 5 institutions. From this group, we analyzed payout provisions for out-years in each contract.

Articles
Cash Is King In Intercollegiate Apparel Agreements

From selling their own parking lots to outsourcing bookstore operations, public universities have been forced to get creative in order to generate much-needed funding to support continued operations. The inaugural Intercollegiate Apparel Agreement Report from the Center for Research Intercollegiate Athletics (CRIA) at the University of North Carolina at Chapel Hill provides a detailed look into some trends regarding the revenue received from public Football Bowl Subdivision (FBS) institutions from apparel, licensing, and sponsorship agreements with Adidas, Nike, Russell Athletic, and Under Armour.

Articles
By the Numbers: 2016-2017 Autonomy 5 Women’s Basketball Coach Contracts

Ten Economic, Competitive and Comparative Takeaways for women's basketball assistant coaches at member institutions of the Atlantic Coast, Big Ten, Big 12, Pac-12 and Southeastern Conference (the "Autonomy 5").

Articles
The Fallacy Of Fragile Demand for “Amateurism”

At the core of its legal arguments, the NCAA argues (without market-based evidence) that amateurism is unable to stand on its own in the marketplace and that rules that provide for collective punishments, including full-on boycotts of athletes who seek their market rate, are necessary for the product to exist, and therefore the NCAA is immune from antitrust scrutiny.