The NCAA commissioned an independent review of gender equality among all of its championships by the law firm by Kaplan Hecker & Fink LLP; the first phase, focusing specifically on NCAA basketball championships, was published on August 3, 2021. The review concluded that the structure of the NCAA's operations were designed to "maximize the value of and support to the Division I Men's Basketball Championship as the primary source of funding for the NCAA and its membership"; it found that the CBS/Turner sponsorship contracts require advertisers to pay for marketing rights across all of the NCAA's championships (including the men's tournament, which can be costly), and that advertisers also had to separately pay ESPN for airtime during the women's tournament's telecasts. The review included several recommendations, including that:
