On Sept. 29, Jennifer Abruzzo, general counsel for the National Labor Relations Board, issued a memorandum, GC 21-08, titled "Statutory Rights of Players at Academic Institutions (Student-Athletes) Under the National Labor Relations Act." In it, Abruzzo states that the NLRB general counsel's office now considers certain college athletes employees. She expressly refuses to refer to college athletes as student-athletes because "the term was created to deprive those individuals of workplace protections." The memo creates a wide range of issues for colleges, including the possible need to offer worker's compensation and unemployment insurance for some athletes. But athletes also need to be aware that changes in their status could result in unexpected tax and legal issues.

Read the full article by Mike Ingersoll here.