Connor Richards

Connor is an attorney at Odin Law and Media building his practice focused on the video game, entertainment, and esports industries. Prior to joining Odin, Connor worked at Ernst & Young, assisting multinational corporations with a variety of tax matters. Connor also actively participates in the Esports Bar Association and as a guest on the occasional industry podcast. He can be reached at connor at odin law dot com.

Revenue Share in Game Development

Many people know that when video games are published, revenue share (often called royalties in that context) may be shared between the involved parties. However, revenue share arrangements often exist for collaborators or even service providers to equitably divide the fruits of their labor, especially when cash compensation may not be available at the outset …

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Legal Issues in Roblox: What Game Studios and Brands Should Know

Roblox, which brands itself as “the ultimate virtual universe”, has experienced exponential growth in recent years. Last year, Roblox announced at the 2024 Roblox Developer Conference that Roblox maintained a userbase of 79.5 million daily active users (DAUs). That already sky-high figure grew to 111.8 million in 2025, per the 2025 Roblox Developer Conference. Those …

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Fighting Game Community: Grassroots Resilience Amid an Esports Winter

“It doesn’t matter what language they speak, it doesn’t matter what walk of life [they’re] from . . . they all have the same shared interest and passion [in this community].”— John Choi, on the Fighting Game Community In an era when many corners of the esports industry are freezing over, the fighting game community …

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What Every Studio Needs in a Contractor Agreement

Many studios, especially early-stage studios, rely heavily on the services provided by independent contractors. Contractors may provide anything from commissioned art, to administrative services, to programming services for studios. No matter what services are being provided, there are some core ingredients any studio should want to see in written agreements with these service providers: First …

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Founders’ Agreements 101

Many budding entrepreneurs know that starting a successful venture requires creating a legal entity and drafting the associated paperwork, but those documents leave many questions unanswered: What role will each founder play in the new business? How will smaller operational decisions, like whether to sign a contract, be made? Can founders “moonlight” and work other …

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How New U.S. Tariffs Could Reshape the Video‑Game Supply Chain

On April 5, 2025, the President of the United States announced that the United States will impose a minimum 10% baseline tariff on all goods imported from around the world, with many countries subject to higher rates. This announcement sent shockwaves through many economic sectors, causing a large amount of concern over supply chain costs, …

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Understanding Section 174 Tax Code Changes

Tax years beginning after 2022 brought with them an uncomfortable change for many in the video game industry. Section 174 of the Internal Revenue Code, which previously allowed taxpayers to immediately expense their research and development expenses, now required taxpayers to capitalize and amortize those expenditures over a five- or even fifteen-year period. For many …

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The Corporate Transparency Act

Next year, many companies will have a new compliance requirement. Beginning January 1, 2024, the Corporate Transparency Act (CTA) will require that domestic US companies and foreign entities operating within the US disclose their Beneficial Ownership Information.  Under the CTA, companies will have to file their BOI report with the Financial Crimes Enforcement Network, or …

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