Media Mentions

Ofer Lion quoted in Tax Analysts

03/08/2018

Ofer Lion was quoted in a March 8 story from Tax Analysts, "Will the Nick Saban Tax Apply to Nick Saban?," on how a new excise tax aimed at the highly paid employees of tax-exempt organizations may not actually hit its most valuable target: college coaches. Lion said that, unlike the tax on unrelated business income, this is a direct tax on their related operations as public universities — and a direct hit on the doctrine of implied statutory immunity — perhaps akin to charging the states an excise tax on compensation to their own governors and attorneys general.