Payments for Name, Image, and Likeness of Student Athletes

By Danny A. Pannese, MST, CPA/ABV/CFF, CVA, CSEP, Paul N. Iannone, JD, CPA, MST, and

Joshua A. Shuart, Ph.D.

November 21, 2025

Student-athletes are now generally permitted to be compensated for the use of their name, image, and…