It is that time of year again - Superbowl.  For NFL fans like myself, you are probably gearing up for your Superbowl-watching party plans.  Likewise, you probably will enter or be asked to enter an office pool of some nature.  You know what I am talking about:  You will be asked to purchase a football "square" so you can root for the score at the end of each quarter of the big game to fall on your numbers so you have the bragging rights, and, better yet, a portion of the pool money in your pocket.  Most of us enter into such pools without much care as to whether it is legal or not.  "Well, if Suzy and all the other employees are entering, it should be fine for me to enter."  As if it matters much, I am going to answer that pool legality question, at least as it pertains to an office pool conducted in our great state of Texas.

Incredibly, federal law does prohibit office pools. The Professional and Amateur Sports Protection Act makes it illegal for a private person to operate a betting scheme based on competitive games in which professional or amateur athletes participate.  In essence, the act outlaws all sports betting.  A few states were exempted from the act.  No, Texas is not one of them.  Fortunately, the federal government is largely preoccupied with other matters, and the act is essentially unenforced with respect to office pools.

Texas law, on the other hand, provides common sense and flexibility.  The Texas Penal Code generally prohibits gambling, although there is a loophole if three criteria are met.  

• First, the gambling must occur in a private place.  Most workplace settings should meet this criteria. 

• Second, no person can receive any economic benefit other than personal winnings.  In plain English, all money paid in must be paid out.  For example, the NCAA tournament manager cannot take a cut as compensation for managing the participants' brackets and the manager of the football square money cannot take a percentage of pool money for his time in selling all the squares. 

• Third, except for skill or luck, the odds of winning or losing must be the same for all participants.  An office pool like a March Madness pool (NCAA Basketball) that requires all participants to fill out a bracket and submit it to the pool manager before the tournament begins should meet this third requirement.  Similarly, randomly signing your name to one of 100 football squares before the game begins should also meet this third requirement.

Although the likelihood of any criminal prosecution is remote, a Texas employer should take reasonable steps to ensure that any office pool meets the three elements of the gambling loophole provided by Texas law.  

Other suggestions I have is to grasp your rabbit's foot or other trinket that brings you luck, wear your lucky drawers, and have fun rooting for your square numbers!  Not to spoil the fun, but if you win, here is your friendly IRS reminder that income is income (do what you will with this reminder).

EVERYTHING

"Everything starts somewhere but we can determine the right there."

What are you starting new today?  Don't wait until people, places and things are perfect.  You don't want to end up on "Some Day Isle."

One of my friends used to say, "Someday I'll get there!"  Determine this is the right day and you are at the right there.

Leadershipology 101