Stephen Lusch

In this engaging discussion, Stephen Lusch, a University of Kentucky professor specializing in accounting and transfer pricing, tackles the challenges of NIL deals for student athletes. He explores how transfer pricing can help establish fair valuations, ensuring these agreements aren't merely disguised pay-for-play. Lusch discusses the metrics needed to assess athlete value, the current lack of policing in NIL transactions, and potential tax implications. He also considers the complexities of a future where athletes might be classified as employees, presenting insights into a rapidly evolving landscape.