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==Contracts== {{Main|List of WWE personnel}} WWE signs most of its talent to exclusive contracts, meaning talent can appear or perform only on WWE programming and events. They are not permitted to appear or perform for another promotion unless special arrangements are made beforehand. WWE keeps all wrestlers' salary, employment length, benefits, and all other contract details strictly private.<ref>{{cite magazine|date=March 28, 2015|title=Breaking down how WWE contracts work|url=https://www.forbes.com/sites/chrissmith/2015/03/28/breaking-down-how-wwe-contracts-work/|url-status=live|magazine=[[Forbes]].com|archive-url=https://web.archive.org/web/20151002163718/http://www.forbes.com/sites/chrissmith/2015/03/28/breaking-down-how-wwe-contracts-work/|archive-date=October 2, 2015|access-date=October 4, 2015}}</ref> WWE classifies its professional wrestlers as [[independent contractor]]s and not as employees. A study by the [[University of Louisville School of Law|''University of Louisville Law Review'']] found that after applying the [[Internal Revenue Service]] (IRS) 20-factor test, 16 factors "clearly indicate that wrestlers are employees". However, as a result of WWE terming them as independent contractors, "the wrestlers are denied countless benefits to which they would otherwise be entitled".<ref>{{cite web|last1=Cowley|first1=David|title=Employees vs. independent contractors and professional wrestling|url=http://louisvillelawreview.org/sites/louisvillelawreview.org/files/pdfs/printcontent/53/1/10-Cowley.pdf|archive-url=https://web.archive.org/web/20150703063128/http://louisvillelawreview.org/sites/louisvillelawreview.org/files/pdfs/printcontent/53/1/10-Cowley.pdf|archive-date=July 3, 2015|access-date=July 3, 2015|publisher=[[University of Louisville School of Law|University of Louisville Law Review]]}}</ref> In December 2021, WWE revealed a new recruitment contract for athletes who are currently attending college. The [[National Collegiate Athletic Association|NCAA]]-approved [[Student athlete compensation|name, image, and likeness]] contracts are referred to by WWE as "next in line agreements".<ref>{{cite web|last1=|first1=|date=March 1, 2022 |title=WWEยฎ UNVEILS INAUGURAL NIL CLASS|url=https://corporate.wwe.com/news/company-news/2021/12-08-2021|publisher=WWE Corporate}}</ref>
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