Caterpillar NHL Home Opener Sweepstakes

https://www.cat.com/en_US/campaigns/awareness/nhl-sweepstakes.html
PRIZE: Each of the thirty-two (32) winners (each individually defined as a “Winner”) will receive two (2) tickets (for Winner and one (1) guest) to attend a 2023-2024 regular season home opener NHL ® game for the team chosen by the entrant on the entry form (“Prize”). The Prize may not be transferred, split, substituted, assigned, or redeemed for cash. Taxes on the Prize are the sole responsibility of the Winner, for which the Winner may be issued a U.S. 1099 tax form. Approximate retail value (“ARV”) of all of the Prizes awarded is Eleven Thousand Two Hundred U.S. dollars ($11,200) resulting in an ARV of Three Hundred Fifty U.S. dollars ($350) for each Prize.