http://www.hgtv.com/sweepstakes/snuggle-island-dreaming-sweepstakes/main
Prize: The Grand Prize Winner shall receive the following (the “Grand Prize”): $10,000 cash (presented in the form of a check). Approximate retail value (“ARV”) of the Grand Prize: $10,000.
The specifics of all aforementioned elements of the Grand Prize in the Promotion shall be solely determined by Sponsor. All costs, taxes, fees, and expenses associated with any element of the Grand Prize not specifically addressed above are the sole responsibility of the Grand Prize Winner. All federal, state and local taxes on the Grand Prize are the Grand Prize Winner’s responsibility. Grand Prize Winner will be issued a 1099 tax form for the actual value of the Grand Prize.
Sponsor reserves the right to substitute the Grand Prize, or portions thereof, with a prize of equal or greater value.