prize notification, the return of any prize notification as undeliverable, and/or a potential
winner’s failure to comply with any term or condition of these Official Rules may, in
Sponsor’s sole discretion, result in the potential winner’s disqualification. Sponsor in its
sole discretion may select a substitute winner by awarding the prize to another member
of a winning team or by awarding the prize to the submission that received the next
highest score according to the judging criteria. If Sponsor makes a reasonable effort to
select another potential winner and that winner does not respond or is ineligible, the
prize will not be awarded and will remain the property of Sponsor.
A winner may waive the right to receive a prize. Prizes are non-assignable and non
transferable.
Taxes: Each winner is solely responsible for payment of any taxes on a prize. Winners
are solely responsible for all national, federal, state, and local taxes on prize value and,
as applicable, will be issued an IRS Form 1099 (or other applicable form) based on the
prize value determined by Sponsor. Prize winners agree and acknowledge that Sponsor
may be required to withhold and remit a portion of prize value to comply with applicable
tax laws. As a condition of winning a prize, winners must also first complete and return
to Sponsor an IRS Form W-9, IRS Form W-8BEN or other applicable tax form (including
a valid taxpayer identification number or foreign tax identifying number, as applicable).
12.
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