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Stock Options, Restricted Stock & Profit Interests

December 1, 2005

BY:

Key Elements of Employment Compensation Arrangements

Attorneys at Franklin, Weinrib, Rudell & Vassallo, P.C. often negotiate employment contracts for business executives. Frequently there is an equity compensation element to such contracts. In some instances equity compensation is regarded as a potential bonus, but not a benefit for which cash compensation would be compromised. In others — particularly in the case of start-up ventures — equity compensation is a critical component of the employment contract and a major inducement for the executive to accept employment.

This article discusses stock options and restricted stock, well-known forms of equity compensation granted to executives in public and private companies. This article also discusses profits interests, a form of equity-based compensation utilized most frequently to incenitvize executives in private, venture capital-backed enterprises. Other types of equity compensation arrangements, such as the issuance of interests under stock bonus and stock purchase plans, stock appreciation rights and phantom stock, are beyond the scope of this article, although the considerations discussed below also are applicable to grants of such interests.

Regardless of whether an equity compensation arrangement is a minor or a critical component of an executive’s compensation package, the potential benefit of such an arrangement can be lost if it is improperly structured. Consider two examples of what can go wrong:

Example #1: Executive leaves a secure position with a major company and takes a substantial salary cut to join a start-up venture. The key inducement for Executive is the grant of restricted stock representing a 10% ownership interest in the venture. That interest vests if Executive remains with the venture for three years. The venture does well and, at the end of three years, its fair market value [based on the most recent round of equity financing] is $10 million. The good news is that Executive’s ownership interest has vested and is now worth $1 million. The bad news is that because Executive did not file an 83[b] election when he received the stock award, Executive is deemed to have received $1 million of ordinary income upon vesting and owes approximately $400,000 in taxes. But, it gets worse. Since the venture is private, there is no way for Executive to liquidate his ownership interest and generate the cash needed to cover the taxes.

Example #2: Executive has accepted a position with a large public company and has received a substantial award of stock options which vests in thirds, over three years. After 11 months, Executive’s department is reorganized and Executive’s employment is terminated without cause. During that same period, the price of company’s stock has risen 50%. However, because Executive’s tenure has been only 11 months, none of the options are vested and Executive derives no benefit from them.

To effectively negotiate the terms of equity compensation arrangements, counsel must have an in-depth understanding of the structure of such arrangements, as well as their tax impact. The following are the key features of equity awards and analysis of the issues counsel is most likely to attempt to negotiate.

I. KEY ELEMENTS OF STOCK OPTIONS

General

A stock option gives the holder the right, for a designated period of time, to purchase shares of stock at a fixed price [referred to as the “exercise price” or ” strike price”]. The option becomes valuable when the underlying stock appreciates above the exercise price, and the payoff for the executive comes from the exercise of the option, followed by the sale of the underlying stock at a price above the exercise price.

Stock options are classified as either Non-Qualified Options [“NQO’s”] or Incentive Stock Options [“ISO’s”]. Certain tax advantages attach to ISO’s, but only if rules set by the IRS are followed. Options that do not qualify as ISO’s are referred to as NQO’s. An option that was intended to qualify as an ISO but fails to meet all of the requirements of the ISO rules will not become null and void; rather it will be deemed converted into a NQO.

Before issuing options, companies usually adopt a stock option plan that spells out the broad outlines of the terms on which options can be issued. For even greater flexibility, some companies adopt an equity incentive plan under which not only options, but also restricted stock and other forms of equity-based compensation, may be issued. Without a shareholder approved plan, no option may be classified as an ISO. Decisions concerning the issuance of options generally are made by the Board of Directors or, in larger companies, a compensation committee or an options committee appointed by the Board.

When a grant of options is made to an executive, that grant is made pursuant to a stock option agreement, which may be a separate document or incorporated into an employment contract. The stock option agreement will indicate whether the option is a NQO or an ISO, and will also address matters such as the vesting schedule, exercise price and term. The manner in which such matters are handled in the stock option agreement must not be inconsistent with the broad outlines of the company’s stock option plan. The plan will prevail in the event of a conflict.

Issuance of Stock Options; Exercise Price

The issuance of a stock option is not a taxable event. For the option to qualify as an ISO, the option exercise price must be at least 100% of fair market value measured as of the date the option is granted [110% if the executive holds more than 10% of the company’s shares]. Although there is no requirement that the exercise price of a NQO be set at fair market value on the date of issuance, it would be difficult for the company to justify a lower price to its other stockholders. Moreover, if the exercise price were set below fair market value, there could be a charge against the company’s earnings, which could be problematic, particularly for a company looking to dress up its balance sheet for a public offering.

Determining fair market value is not generally a problem for a public company with a market for its stock. In the case of a private entity, fair market value is more difficult to ascertain and frequently is determined by reference to a recent third party financing, an appraisal or, most commonly, the good faith judgment of the Board.

Vesting Schedule

Stock options, as well as restricted stock grants and profits interests, usually are made subject to a vesting schedule designed to encourage the executive to make a long-term commitment to the company. For example, it would not be uncommon for options to vest [i.e., become exercisable] over a period of four years at the rate of 25% per year. Occasionally, the vesting of options is triggered by, or is conditioned on, the company’s achievement of certain financial results. When extended vesting schedules are combined with appreciating value, equity compensation arrangements can become “golden handcuffs.”

A key limiting factor on the issuance of ISO’s to senior executives is the requirement that the value of the shares covered by the option which can vest in any calendar year may not exceed $100,000, based on the value of the shares on the date of grant. To illustrate, if an executive were granted a fully vested option to purchase 4,000 shares at an exercise price of $80 per share, the option could not be classified as an ISO because the value of the shares exceeds $100,000 [4,000 x $80 = $320,000]. However, if that option were to vest over four years at the rate of 1,000 shares per year, the option could qualify as an ISO since the value of the shares which vest in any one year is below $100,000 [i.e., 1,000 x $80 = $80,000].

Except in rare instances, vesting ceases upon termination of employment. Thus, even if the executive has certain post-termination rights to exercise an option [discussed below], under most circumstances, that right enables the executive to exercise only those options which were vested on the date of termination.

Tax Treatment Upon Exercise

In the case of a NQO, the difference between the exercise price and fair market value on the date of exercise [the “spread”] is treated as ordinary income to the executive. Thus, if the executive is granted an option with an exercise price of $15, which he exercises when the stock price is $20, the $5 spread will be considered ordinary income and taxed the same way as salary.

If an executive exercises a NQO, holds the shares issued upon exercise and the value of those shares increases, upon sale the difference between the fair market value of the shares on the date of option exercise and the sale price will be treated as a short term or long term capital gain, depending on the post-exercise holding period. To illustrate, if the stock issued in the prior example were held for 18 months and then sold at $30 per share, the executive would have $10 of long term capital gain on the appreciation following the date of exercise.

Since the spread is taxable, the holder of a NQO generally will not want to exercise the option unless, immediately following exercise, sufficient shares can be sold to generate the cash needed to pay the taxes on the spread. This is generally not a problem when options are issued by a public company, but it is a formidable problem for the executive who holds options in a private company.

The major advantage of ISO’s is that when an ISO is exercised, there is no tax on the spread. Moreover, as long as the stock underlying the option is not sold prior to the date that is at least two years from issuance of the option and one year from its exercise, the entire spread between the option exercise price and the sales price will be treated as a long term capital gain. Thus, if in the prior example the option were an ISO rather than a NQO, there would be no tax on the $5 spread. If exercise occurs one year after the option is issued and the underlying stock is sold at $30 two years after the option is issued, the entire $15 appreciation above the exercise price will be treated as a long term capital gain. Although it is beyond the scope of this article, it should be noted that the untaxed spread is taken into account in determining the applicability of the alternative minimum tax to the optionee in the year in which an ISO is exercised.

Duration of Options; Post-Employment Exercise

An ISO must be exercised within ten years following its issuance [five years if the executive holds more than 10% of the company’s shares]. An ISO may be exercised by an executive only during his employment or within three months thereafter, unless the employment terminates because of death or disability, in which case exercise may take place within 12 months following termination.

Neither tax laws nor any other laws require that NQO’s be exercised within any particular period of time following their issuance or within any particular period of time following the termination of an executive’s employment. Nevertheless, it would be unusual for a NQO to have a term of greater than ten years or for the company to offer a post-termination exercise right of more than 30 to 90 days. Of course, if an executive’s employment is terminated for “cause,” the right to exercise outstanding options usually terminates immediately.

II. KEY ELEMENTS OF RESTRICTED STOCK GRANTS

Basic Characteristics of Restricted Stock Grants

When shares of company stock are either given or sold to an executive subject to restrictions, the grant is referred to as a “restricted” stock grant. The most common and significant restriction is a prohibition on transfer [including sale] that lapses in accordance with a schedule designed to incentivize the executive to remain with the company or to achieve certain financial results. For example, an executive might receive 3,000 shares of company stock at no cost upon the commencement of employment, subject to a risk of forfeiture that lapses as to 600 shares on each anniversary of the stock issuance. Thus, if the executive’s employment were to terminate after one year but before two years of service, the executive would be entitled to retain only 600 shares; the other shares would be cancelled. Although the executive actually becomes the owner of the restricted shares on the day they are issued [subject to a risk of forfeiture], it nevertheless is common to refer to shares as “vesting” as the risk of forfeiture lapses.

Tax Treatment of Restricted Stock Grants

To analyze the tax implications of a restricted stock grant, first consider the obvious: If an executive were to receive a $100,000 signing bonus upon joining a company, the executive indisputably would have $100,000 of taxable ordinary income. The tax treatment would be the same if the executive were given $100,000 worth of readily marketable, publicly traded stock.

The IRS holds that if an executive joins a private company and receive shares with a value of $100,000 [based on the fair market value of the company], the executive will be deemed to have received $100,000 worth of ordinary taxable income, just as in the examples above, regardless of whether there is a ready market for the shares. The IRS agrees, however, that if the shares awarded to the executive are restricted [i.e., subject to a risk of forfeiture], it would be unfair to tax the executive on property he might ultimately forfeit. Accordingly, the basic rule is that restricted shares issued in connection with employment services will not be taxed until the risk of forfeiture lapses. However, when the risk of forfeiture lapses and the shares cease to be restricted, the unrestricted shares [i.e., the “vested shares”] will be taxed at their fair market value on the date of vesting, not the date of issuance.

To illustrate, assume the executive is awarded 3,000 restricted shares with a value of $30,000 which vest as to 1,000 shares each year. If, when the first 1,000 shares “vest,” the value of the 3,000 restricted shares is $60,000, the executive will be considered to have received $20,000 of ordinary income, i.e., the current market value of the 1,000 shares on the vesting date. No tax would yet be due on the 2,000 unvested shares. If the company’s shares were to continue to increase in value over the next two years, the value of the second and third groups of 1,000 shares — and consequently the associated tax liabilities — also would increase.

The 83[b] Election

Section 83[b] of the Internal Revenue Code gives the executive who receives restricted stock for services an alternative tax approach compared to the basic rule discussed above. Within 30 days following the issuance of restricted shares, the taxpayer has the right to file what is known as an “83[b] election.” By filing the election, the executive declares his intention to recognize as ordinary income the difference between the fair market value of the restricted shares issued to him and the purchase price [if any] paid by him, even though he may forfeit some or all of the shares. If the executive ultimately forfeits shares, there is no tax refund or tax credit for the taxes paid; nor is there any tax adjustment if the shares decline in value. However, there are meaningful potential benefits. First, if the restricted shares increase in value, the executive does not pay tax on the increased value when they vest. Second, by filing the 83[b] election and paying taxes up front, the executive commences a holding period in the shares. Consequently, when the executive sells the formerly restricted shares at a price above the price attributed to the shares on the date of issuance, the gain will be taxed as a capital gain [either short term or long term depending on the holding period] rather than as ordinary income.

If an executive joins a private company and receives a restricted stock grant, it often is advisable to file an 83[b] election, assuming the executive anticipates an increase in the value of the company. An executive in a private company who fails to file an 83[b] election after receiving restricted stock could be liable for substantial tax liabilities if the stock appreciates; moreover — and compounding the problem — the executive will generally have no way to sell private company shares to generate the cash with which to pay the taxes.

If a public company issues restricted stock pursuant to a plan which enables the executive to readily sell the shares once the risk of forfeiture lapses, different considerations apply. Under such circumstances, an executive might very well elect not to file an 83[b] election. Rather, upon vesting, the executive would sell such number of shares as may be necessary to cover the tax liability resulting from vesting. By not filing an 83[b] election, the executive will have lost the opportunity to have his gain on the restricted stock treated as a capital gain; however, the executive will have avoided the risk of paying taxes on stock he might forfeit or that might not result in a financial benefit to him.

If the decision is made to file an 83[b] election, it is critically important that the filing be made within 30 days after the shares are issued. It is a simple form, but if not timely filed, the right to make the election irrevocably is lost. On the other hand, once it is filed, the election is irrevocable and cannot be undone.

The filing of an 83[b] election has no negative impact on the company. However, it is important that the executive and the company agree on the value to be ascribed to the restricted shares to insure that the executive’s tax filing is not inconsistent with the W-2 issued by the company to report the compensation paid to the executive in the form of restricted stock.

It is often — and incorrectly — assumed that if an executive pays fair value for restricted shares, an 83[b] election need not be filed. In a start-up company, as part of his employment compensation package, an executive might receive a large grant of restricted shares for which the executive might pay the minimal value ascribed to the shares at that nascent stage. Since the executive paid fair value for the shares, no tax is due. However, because in this example the shares were issued as part of his employment package and are subject to a risk of forfeiture, unless an 83[b] election is timely filed, the executive will be taxed on increases in value as the shares vest.

III. PROFITS INTERESTS

Basic Characteristics of Profits Interests

A profits interest is an interest in a partnership that would not give the holder of the profits interest a share of liquidation proceeds if the partnership were liquidated immediately after the issuance of the profits interest. In 1993, the IRS confirmed that the receipt of a partnership profits interest in consideration for services would not be considered a taxable event [since if the partnership were dissolved immediately after the profits interest were granted, the holder of the profits interest would receive nothing]. In 2001, in Revenue Procedure 2001-43, the IRS confirmed that if an executive is granted a non-vested profits interest in consideration for performing services and is treated as the owner of an interest in the partnership from the date of grant [i.e., the partnership allocates to the executive, and the executive takes into account in computing his income tax liability, the distributive share of partnership income, loss, deduction and credit associated with the full profits interests, whether or not vested], then neither the initial receipt nor the subsequent vesting of such profits interest will be considered a taxable event. Although certain tax practitioners would suggest that there may be some benefit to the executive in filing an 83[b] election with regard to the receipt of a non-vested profits interest, the IRS does not require such a filing [which contrasts with the requirements applicable to non-vested grants of employment-related restricted stock, where the filing of an 83[b] election is a necessary precondition to the non-recognition of income upon vesting]. The tax treatment of profits interests in partnerships also applies to profits interests in limited liability companies taxed as partnerships.

IV. KEY ISSUES FOR NEGOTIATION

Vesting

In negotiating an equity compensation arrangement, whether in the form of stock options, restricted stock or profits interests, the vesting schedule is often a subject of intense negotiation. The negotiations are not limited to the vesting schedule itself [e.g., will the interest vest annually or monthly and over how long a period of time]. The most intense negotiations often concern the circumstances under which the vesting schedule accelerates.

Counsel will argue that vesting should accelerate if the executive’s employment is terminated without cause, since the executive otherwise will be deprived of a valuable benefit despite his performance of his obligations and willingness to continue to do so through the vesting period. Counsel might also contend that if the executive is unable to perform due to death or disability, the executive should not be deprived of the benefit of the equity award. Particularly when the employer is a private company, there often are discussions regarding accelerated vesting in the event of a change of control or completion of an initial public offering.

Post-Termination Exercise of Stock Options

Even if counsel achieves favorable acceleration provisions, the executive’s post-termination right to exercise stock options must be considered in connection with NQO’s. [As noted above, in the case of ISO’s, the post-termination right to exercise is dictated by the Internal Revenue Code.] Assuming termination is not for “cause” — in which event there would generally be no post-termination right of exercise — companies generally offer no more than a 30 to 90-day post-termination window for exercise, but will not object to extending that period [usually for up to one year] if employment terminates due to death or disability.

In the case of a public company, as long as the options can be readily exercised with a simultaneous sale of the stock, a relatively short window is not problematic as long as the options are “in the money,” i.e., if the market price is above the strike price. If, however, the options are not “in the money,” it would be advantageous to the executive to hold the options for as long as possible in the hope that they will increase in value. Thus, counsel might attempt to negotiate a longer post-termination exercise right, although such a right is unlikely to be granted by a public company except to its most senior executives.

Ironically, the more “in the money” the options are, the greater the dilemma for the executive holding options in a private company. The problem is that ordinary income tax must be paid on the spread but, because the company is not public, there is no market for the shares and, therefore, the executive is unable to sell shares to raise funds to pay the taxes. The executive must now decide whether he is willing to reach into his savings to pay taxes on the spread and then hold the shares for an indefinite period [and subject to possible declines in value] until they can be sold. Unless the executive has the financial resources necessary to bear the tax cost and is willing to live with the risk that the value of the shares will decline, the requirement that the option be exercised within a relatively brief period following termination can vitiate the entire value of the options. For this reason, counsel will endeavor to negotiate the longest possible post-term exercise period for an executive holding private company options.

V. CONCLUSION

Since equity interests often are granted in connection with start up ventures, there often is considerable latitude for negotiation. When equity interests are offered in more seasoned enterprises, counsel’s suggestions for improved terms with respect to vesting and, in the case of options, post-termination exercise, often will be met with a response that “these are the company’s standard terms, and no changes are possible” or that “these are the terms required by the plan.” In fact, however, stock option and equity incentive plans usually give the Board a significant degree of authority to customize the terms of individual grants. For example, although the company generally may grant options which vest at the rate of 25% per year, the governing plan typically would contain one of two provisions: either a very general delegation of authority such as, “Options will vest at such rate as is determined by the Board;” or a more specific, but still flexible, delegation of authority such as, “Options will vest at the rate of 25% per year, unless the Board otherwise determines.”

As always is the case, negotiating success is a combination of numerous factors, including leverage, strategy and knowledge. Familiarity with the intricacies of the matters discussed in this article does not insure that the company will readily grant requested accommodations. However, given the wealth-creation potential of equity compensation arrangements, it is critically important that those arrangements be negotiated vigorously by counsel with a thorough understanding of the issues.

Các đội bóng đá lớn nhất của trường đại học tiếp tục 2022 mùa giải của họ trong tuần thứ Bảy 12 & NBSP; hành động.Đây là một danh sách trong ngày.

Số 1 Georgia 16, Kentucky 6

Tóm lại: & NBSP; Kenny McIntosh đã vội vã trong 143 yard tốt nhất trong sự nghiệp, bao gồm điểm số 9 yard quan trọng vào cuối quý ba, và Georgia xếp hạng hàng đầu với cuộc biểu tình quý IV của Kentucky.Tuần và tìm kiếm một kết thúc hoàn hảo khác trong trò chơi giải đấu. & NBSP; Họ đã thành công nhưng không phải không gặp khó khăn, giải quyết cho ba mục tiêu của Jack Podlesny trước TD của McIntosh cung cấp một đệm cần thiết.Kenny McIntosh rushed for a career-best 143 yards, including a crucial 9-yard score late in the third quarter, and top-ranked Georgia withstood Kentucky’s fourth-quarter rally. The Bulldogs clinched the Eastern Division title last week and sought another perfect finish in league play. They succeeded but not without difficulty, settling for three Jack Podlesny field goals before McIntosh’s TD provided a needed cushion.

Một điểm nổi bật để xem: McIntosh ghi bàn thắng duy nhất của trò chơi cho Georgia. McIntosh scores the only touchdown of the game for Georgia.

Số 2 Bang Ohio 43, & NBSP; Maryland 30

Theo dõi mọi trò chơi: Điểm số bóng đá NCAA trực tiếp Live NCAA College Football Scores

Tóm lại: & NBSP; Dallan Hayden đã ghi được ba lần chạm bóng trong hiệp hai khi bang Ohio đánh bại Maryland để thiết lập một trận đấu hoành tráng của bất bại vào cuối tuần tới giữa Buckeyes và đối thủ Michigan.Nó không dễ dàng.Buckeyes & nbsp; kéo dài 13-10 vào giờ nghỉ giải lao, và Buckeyes chỉ tăng 33-30 khi họ chuyển bóng xuống tại Maryland 42 với 6:36 còn lại trong trò chơi. & NBSP; Ohio State đã buộc phải có ba và baTuy nhiên, ra ngoài, Hayden đã giúp Buckeyes hết thời gian còn lại.Nô-ê Ruggles đã đá một bàn thắng 45 yard với 42 giây còn lại, và Steele Chambers đã thêm một cú chạm bóng phòng thủ với 9 giây để chơi.Dallan Hayden scored three touchdowns in the second half as Ohio State defeated Maryland to set up a monumental matchup of unbeatens next weekend between the Buckeyes and rival Michigan. It wasn't easy. The Buckeyes trailed 13-10 at halftime, and the Buckeyes were up just 33-30 when they turned the ball over on downs at the Maryland 42 with 6:36 remaining in the game. Ohio State forced a three-and-out, however, and Hayden helped the Buckeyes run out most of the remaining time. Noah Ruggles kicked a 45-yard field goal with 42 seconds left, and Steele Chambers added a defensive touchdown with 9 seconds to play.

Một điểm nổi bật để xem: Hayden ghi bàn lần thứ ba của anh ấy trong hiệp hai để cung cấp cho bang Ohio một số đệm. Hayden scores his third touchdown of the second half to provide Ohio State some cushion.

Số 3 Michigan & NBSP; 19, Illinois 17

Tóm lại: Jake Moody đã đá một mục tiêu sân 35 yard với chín giây còn lại khi Wolverines giữ mùa giải hoàn hảo của nó trước trận đấu tuần tới với bang Ohio.Blake Corum đã đạt được 108 yard và ghi một cú chạm bóng cho Michigan & NBSP; trước khi rời đi với một đầu gối rõ ràng & NBSP; chấn thương trong nửa đầu. Jake Moody kicked a 35-yard field goal with nine seconds left as the Wolverines kept its perfect season alive ahead of next week's matchup with Ohio State. Blake Corum gained 108 yards and scored a touchdown for Michigan before leaving with an apparent knee injury in the first half.

Một điểm nổi bật cần biết: & NBSP; Chase Brown bật đầu đốt cho một kẻ lừa đảo 37 yard để đưa Illini dẫn đầu và im lặng đám đông Michigan.Chase Brown turns on the burners for a 37-yard scamper to give the Illini the lead and quiet the Michigan crowd.

Số 4 TCU 29, & NBSP; Baylor 28

Tóm lại: Griffin Kell đã đá một mục tiêu sân 40 yard & nbsp; khi thời gian hết hạn cho TCU khi những con ếch có sừng giữ cho những giấc mơ danh hiệu quốc gia của nó.Max Duggan đã ném cho & nbsp; 327 yard và một cú chạm bóng, đạt được & nbsp; 40 yard của đội 46 yard & nbsp; trên ổ đĩa cuối cùng và hàng phòng thủ chịu được Baylor có & NBSP; Griffin Kell kicked a 40-yard field goal as time expired for TCU as the Horned Frogs kept alive its national title dreams. Max Duggan threw for 327 yards and a touchdown, gaining 40 yards of the team's 46 yards on the final drive and the defense withstood Baylor having 501 yards of offense

Một điểm nổi bật cần biết: Xem khi Kell khoan mục tiêu chiến thắng trong trò chơi. & NBSP; Watch as Kell drills the game-winning field goal. 

Nam Carolina 63, & nbsp; không.5 Tennessee 38

Tóm lại: & NBSP; Spencer Rattler đã ném cho 438 yard và sáu lần chạm bóng khi South Carolina đánh bại Tennessee, nhưng loại bỏ các tình nguyện viên khỏi cuộc đua playoff bóng đá đại học.Các tình nguyện viên & NBSP; có thể cũng đã mất ứng cử viên Heisman Trophy Hendon Hooker, người đã rời khỏi trò chơi trong quý IV với chấn thương ở chân, ngã và dò dẫm mà không bị đánh.Spencer Rattler threw for 438 yards and six touchdowns as South Carolina beat Tennessee all but eliminating the Volunteers from the College Football Playoff race. The Volunteers may have also lost Heisman Trophy candidate Hendon Hooker, who left the game in the fourth quarter with a leg injury, falling and fumbling without being hit.

Một điểm nổi bật để xem: Josh Vann đứng sau hàng phòng ngự Tennessee để ghi bàn. Josh Vann gets behind the Tennessee defense for a score.

Số 6 Nam California 48, Số 16 UCLA 45

Tóm lại: & NBSP; Caleb Williams đã vượt qua một sự nghiệp cao 470 yard và & NBSP; Nam California đã giành được một vị trí trong trò chơi vô địch Pac-12 với thất bại của UCLA.Williams đã hoàn thành 32 trên 43 đường chuyền với hai lần chạm bóng và đánh chặn. & NBSP; USC đã tụt lại sau 14-0 trước khi tập hợp.Trojans đã ghi điểm trên tám trong số chín ổ đĩa, trong đó có năm ổ đĩa.Việc đánh chặn cuối cùng đến với chưa đầy hai phút và Bruins lái xe cho một điểm đánh giá trò chơi tiềm năng hoặc đi trước.Caleb Williams passed for a career-high 470 yards and Southern California clinched a spot on the Pac-12 championship game with a defeat of UCLA. Williams completed 32 of 43 passes with two touchdowns and an interception. USC fell behind 14-0 before rallying. The Trojans scored on eight of nine drives, including five in a row.Dorian Thompson-Robinson accounted for all six UCLA touchdowns, but also had three interceptions and a fumble. The final interception came with less than two minutes left and the Bruins driving for a potential game-tying or go-ahead score.

Một điểm nổi bật để xem: Korey Foreman giành chiến thắng với một cuộc đánh chặn. Korey Foreman clinches the win with an interception.

Số 7 LSU 41, Alabama-Birmingham 10

Tóm lại: & nbsp; Nô-ê Cain ghi bàn trong ba lần chạy ngắn, Jayden Daniels đã chạm bóng và vượt qua, và LSU có phương pháp rút khỏi Alabama-Birmingham cho chiến thắng thứ chín của mùa giải. & NBSP; Daniels đã hoàn thành 22 trên 29trong 111 yard trên 12 mang.Mục tiêu hàng đầu của anh là người nhận Malik Nabers.người đã bắt được bảy đường chuyền trong 129 yard, trong đó có một chiếc 47 yard trên ổ đĩa chạm bóng đầu tiên của LSU.Noah Cain scored on three short runs, Jayden Daniels had touchdowns rushing and passing, and LSU methodically pulled away from Alabama-Birmingham for its ninth win of the season. Daniels completed 22 of 29 passes for 297 yards and ran for 111 yards on 12 carries. His top target was receiver Malik Nabers. who caught seven passes for 129 yards, including a 47-yarder on LSU’s first touchdown drive.

Thông tin cá cược: tỷ lệ cược, tiền bạc và nhiều hơn nữaOdds, moneyline and more

Số 8 Alabama 34, Austin Peay 0

Tóm lại: Jace McClellan đã chạy trong 151 yard và hai lần chạm bóng cho Alabama, và Bryce Young đã thêm hai lần chạm bóng vào Jermaine Burton & NBSP; khi Alabama thực hiện công việc nhanh chóng của đối thủ FCS Austin Peay. & NBSP; Jace McClellan ran for 151 yards and two touchdowns for Alabama, and Bryce Young added two touchdowns to Jermaine Burton as Alabama made quick work of FCS opponent Austin Peay. 

Một điểm nổi bật cần biết: McClellan lấy bàn giao từ khẩu súng ngắn và đưa nó không bị ảnh hưởng trong chín mét và điểm số. McClellan takes the handoff from the shotgun and takes it untouched for nine yards and the score.

Số 9 Clemson 40, Miami [Fla.] 10 & nbsp;

Tóm lại: & nbsp;10 trận đấu trong 12 mùa liên tiếp và - trong một nửa - có màn trình diễn chiếm ưu thế nhất của họ ở cả hai phía của quả bóng.Clemson đã ghi bàn chạm bóng vào ba trong số bốn tài sản đầu tiên của mình trong khi Miami bị nhồi nhét bởi hàng phòng thủ của Tiger ..DJ Uiagalelei threw for two touchdowns and ran for a third as Clemson wrapped up an undefeated ACC regular season and won its 40th in a row at home beating Miami [Fla.]. The Tigers have won at least 10 games in 12 consecutive seasons and – for a half – had their most dominant showing on both sides of the ball. Clemson scored touchdowns on three of its first four possessions while Miami was stuffed by the Tigers defense..

Một điểm nổi bật để xem: Davis Allen mở tỷ số với một cú bắt bóng chạm bóng. Davis Allen opens the scoring with a touchdown catch.

Số 13 Oregon 20, số 10 Utah 17

Tóm lại: & NBSP; Bo Nix đã ném cho 287 yard và một lần chạm bóng mặc dù bị chấn thương ở chân, Oregon đã chặn được tiền vệ Utah Cameron tăng ba lần, và những con vịt xếp hạng 12 đã hạ gục Utes xếp hạng 10. & NBSP;Hy vọng của họ tại trận play-off bóng đá của trường đại học, Ducks đã hồi sinh với một nỗ lực gíu kéo bảo tồn cơ hội của họ để trở lại trò chơi vô địch Pac-12 cho mùa thứ tư liên tiếp & NBSP;Bo Nix threw for 287 yards and one touchdown despite being hobbled by a leg injury, Oregon intercepted Utah quarterback Cameron Rising three times, and the 12th-ranked Ducks knocked off the 10th-ranked Utes. A week after watching their hopes at the College Football Playoff evaporate, the Ducks rebounded with a gutty effort that preserved their chances of getting back to the Pac-12 championship game for the fourth consecutive season.

Một điểm nổi bật cần xem: Bennett Williams & NBSP; thực hiện một cuộc đánh chặn quan trọng trong quý IV để bảo tồn vị trí dẫn đầu. Bennett Williams makes a key interception in the fourth quarter to preserve the lead.

Georgia Tech 21, & nbsp; không.11 Bắc Carolina 17

Tóm lại: & NBSP; Zach Gibson đã ném cho 174 yard và Georgia Tech ghi được 21 điểm chưa được trả lời cho một chiến thắng trên đường 21-17, kết thúc bất kỳ hy vọng bắn dài nào của Bắc Carolina cho trận playoff.Những chiếc áo khoác màu vàng kéo dài 17-0 vào cuối hiệp một, nhưng bắt đầu di chuyển bóng một cách có phương pháp.Tất cả ba ổ đĩa ghi bàn của nó là trong hơn 68 yard và lên đến đỉnh điểm với những cú chạm bóng vội vã.Giày cao gót Tar có cơ hội lấy lại vị trí dẫn đầu vào cuối quý IV, nhưng Josh Downs đã giảm một đường chuyền thứ 4 và 11 từ tiền vệ Drake Maye ở khu vực cuối chỉ với hơn bốn phút.Zach Gibson threw for 174 yards and Georgia Tech scored 21 unanswered points for a 21-17 road win that ended any of North Carolina's long shot hopes for the playoff. The Yellow Jackets trailed 17-0 late in the first half, but started to methodically move the ball. All three of its scoring drives were for 68-plus yards and culminated with rushing touchdowns. The Tar Heels had a chance to regain the lead late in the fourth quarter, but Josh Downs dropped a 4th-and-11 pass from quarterback Drake Maye in the end zone with just over four minutes remaining.

Một điểm nổi bật để xem: Hassan & NBSP; Hall cho Georgia Tech dẫn đầu. Hassan Hall gives Georgia Tech the lead for good.

Số 12 bang Pennsylvania 55, Rutgers 10

Tóm lại: & nbsp; Sean Clifford đã chạy trốn và ném cho người khác và & NBSP; Penn State ghi bàn hai lần khi trở lại và một lần trở lại.Dẫn đầu với một sự trở lại 14 yard và Ji'ayir Brown ầm ầm 70 mét với một lần lộn xộn khác khi Nittany Lions thổi nó vào hiệp hai.Sean Clifford ran for a touchdown and threw for another and Penn State scored twice on fumble returns and once on a kickoff return. Freshman Nick Singleton scored on a 100-yard kickoff return, Kobe King gave Penn State the lead for good with a 14-yard fumble return and Ji’Ayir Brown rumbled 70 yards with another fumble as the Nittany Lions blew it open in the second half.

Một điểm nổi bật để xem: Singleton nghỉ tự do ghi bàn khi khởi động. Singleton breaks free to score on a kickoff.

Arkansas 42, số 14 Mississippi 27

Tóm lại: & nbsp; Rocket Sanders đã vội vã trong 232 yard và ba lần chạm bóng, trong đóĐiểm quý IV làm cho trò chơi xuất hiện gần hơn so với trước đây.Sanders trung bình 9,7 yard trên 24 carry, giúp Arkansas chụp trượt hai trò chơi và trở thành đủ điều kiện bát. & NBSP;Rocket Sanders rushed for 232 yards and three touchdowns, including a 68-yarder on the opening drive of the second half, as Arkansas routed Mississippi. The Razorbacks had a 35-6 halftime lead, and the Rebels’ 21 fourth-quarter points made the game appear closer than it was. Sanders averaged 9.7 yards on 24 carries, helping Arkansas snap a two-game skid and become bowl-eligible. 

Một điểm nổi bật để xem: Sanders miễn phí cho một trong ba điểm số của anh ấy. Sanders breaks free for one of his three scores.

Số 15 Washington 54, Colorado 7

Tóm lại: & nbsp; Washington chạy trở lại Wayne Taulapapa, người đã chuyển từ Virginia, đã vội vã trong hai lần chạm bóng và 107 yard và Huskies đánh bại Colorado & NBSP; cho chiến thắng thứ năm liên tiếp của họ.Bắn vào cuối tuần trước, ghi bàn từ 8 và 2 yard để đưa Huskies & nbsp; dẫn trước 21-0.Cameron Davis đã thêm hai điểm nữa cho Washington, kết thúc 7-0 trên sân nhà.Washington running back Wayne Taulapapa, who transferred from Virginia, rushed for two touchdowns and 107 yards and the Huskies beat Colorado for their fifth consecutive win. Taulapapa, who is mourning three of his former Virginia teammates who were fatally shot last weekend, scored from 8 and 2 yards out to get the Huskies to a 21-0 lead. Cameron Davis added two more scores for Washington, which finished 7-0 at home.

Số 17 Bang Kansas 48, & NBSP; Tây Virginia 31

Tóm lại: & NBSP; Howard sẽ ném hai đường chuyền chạm bóng và chạy cho một số điểm khác, Cincere Mason đã trả lại một cuộc đánh chặn cho một lần chạm bóng & NBSP; và số 19 bang Kansas đã tiến gần hơn đến một bến trong trò chơi vô địch Big 12 bằng cách đánh bại West Virginia.The Wildcats có thể giành một vị trí trò chơi tiêu đề cùng với số 4 TCU vào ngày 3 tháng 12 với chiến thắng trong trận chung kết mùa giải thường xuyên trên sân nhà trước Kansas.Will Howard threw two touchdown passes and ran for another score, Cincere Mason returned an interception for a touchdown and No. 19 Kansas State moved closer to a berth in the Big 12 championship game by beating West Virginia. The Wildcats can clinch a title game spot alongside No. 4 TCU on Dec. 3 with a win in its regular season finale at home against Kansas.

Một điểm nổi bật để xem: Mason đưa hành vi trộm cắp của mình đến khu vực cuối để chạm bóng. Mason takes his theft to the end zone for a touchdown.

Hải quân 17, số 18 Trung Florida & NBSP; 14 14

Tóm lại: Bijan Nichols đạt được mục tiêu sân 45 yard với 8:22 còn lại trong quý thứ ba và hành vi phạm tội kiểm soát bóng của Hải quân được tổ chức để đánh bại các hiệp sĩ để giữ cho họ không thể giành được một bến trong trò chơi tiêu đề thể thao Mỹ trong ít nhất một tuần.Daba Fobana chạy trong 114 yard khi Hải quân đạt được tất cả & nbsp; tổng số 248 sân của nó trên mặt đất, trong khi giữ bóng trong 39 phút. & NBSP;& nbsp; Bijan Nichols hit a 45-yard field goal with 8:22 left in the third quarter and Navy’s ball-controlled offense held on to beat the Knights to keep them from clinching a berth in the American Athletic title game for at least one week. Daba Fobana ran for 114 yards as Navy gained all of its 248 total yards on the ground, while keeping the ball for 39 minutes.   

Một điểm nổi bật cần biết: Navy's & nbsp; John Marshall buộc & nbsp; Fumble và Colin Ramos vò vào quả bóng cho & nbsp; sự phục hồi, dẫn đến mục tiêu chiến thắng trong trò chơi vài phút sau đó. & NBSP; Navy's John Marshall forces the fumble and Colin Ramos pounces on the ball for the recovery, leading to the game-winning field goal minutes later. 

Số 19 Notre Dame 44, Boston College 0

Tóm lại: & nbsp; Benjamin Morrison có ba lần đánh chặn, hàng phòng ngự của Notre Dame đã buộc hai lần dò dẫm và chiến đấu Ailen ghi bàn trong tám tài sản đầu tiên của họ để đánh bại Boston College.Logan Diggs đã có 122 yard và một cú chạm bóng trên mặt đất khi Notre Dame mở rộng chuỗi chiến thắng trong mùa giải thường xuyên trước các đội Hội nghị Bờ biển Đại Tây Dương lên 28 trận đấu.Benjamin Morrison had three interceptions, the Notre Dame defense forced two fumbles and the Fighting Irish scored on their first eight possessions to beat Boston College. Logan Diggs had 122 yards and a touchdown on the ground as Notre Dame extended its regular-season winning streak against Atlantic Coast Conference teams to 28 games.

Một điểm nổi bật để xem: Morrison đi cao ở khu vực cuối để thực hiện một & nbsp; trong ba lần đánh chặn của anh ấy. Morrison goes high in the end zone to make one of his three interceptions.

Số 20 bang Florida 49, & NBSP; Louisiana-Lafayette & NBSP; 17

Tóm lại: Jordan Travis đã có ba lần chạm bóng trong công việc hạn chế và các Seminoles chủ yếu dựa vào trò chơi chạy của mình để nổ tung Louisiana-Lafayette & NBSP; trong cuộc gặp gỡ đầu tiên giữa các trường.FSU đã giành chiến thắng tám trận trong một mùa giải lần đầu tiên kể từ năm 2016. Jordan Travis had three total touchdowns in limited work and the Seminoles relied mostly on its run game to blast Louisiana-Lafayette in the first-ever meeting between the schools. FSU won its eight game in a season for the first time since 2016.

Một điểm nổi bật cần biết: Travis vượt qua hàng phòng ngự trong một thời gian ngắn khi các Seminoles tăng vị trí dẫn đầu của họ. Travis outruns the defense on a short run as the Seminoles increase their lead.

Số 21 Cincinnati 23, Đền 3

Tóm lại: & nbsp; Jacob Dingel và Bryon Các mối đe dọa đã chặn đường chuyền, Noah Potter và Dontay Corleone đã phục hồi Fumbles và Cincinnati đánh bại Temple & nbsp; để tiến gần hơn với trò chơi vô địch của Hội nghị thể thao Mỹ.Cincinnati có thể đảm bảo một bến trong trò chơi tiêu đề hội nghị thứ tư liên tiếp với một chiến thắng trong trận chung kết mùa giải thường xuyên trước Tulane.Jacob Dingel and Bryon Threats intercepted passes, Noah Potter and Dontay Corleone recovered fumbles and Cincinnati beat Temple to move closer to the American Athletic Conference championship game. Cincinnati can guarantee a berth in its fourth consecutive conference title game with a win in its regular-season finale Friday against Tulane.

Oklahoma 28, bang Oklahoma 13

Tóm lại: & NBSP; Dillon Gabriel đã vượt qua hai lần chạm bóng và chạy cho một người khác trong quý đầu tiên và Oklahoma trở thành Bowl đủ điều kiện sau khi đánh bại bang Oklahoma.89 yard cho Sooners, người đã nhảy lên dẫn đầu trong quý đầu tiên 28-0 và giữ vững.Spencer Sanders đã vượt qua 381 yard và một cú chạm bóng cho bang Oklahoma, nhưng anh ta đã ném bốn lần đánh chặn.Dillon Gabriel passed for two touchdowns and ran for another in the first quarter and Oklahoma became bowl eligible after beating Oklahoma State. Eric Gray rushed for 90 yards and a touchdown and Drake Stoops had a career-high six catches for 89 yards for the Sooners, who jumped out to a 28-0 first-quarter lead and held on. Spencer Sanders passed for 381 yards and a touchdown for Oklahoma State, but he threw four interceptions.

Một điểm nổi bật để xem: Drake Stoops tạo nên một cú bắt bóng tuyệt vời cho một cú chạm bóng Oklahoma. Drake Stoops makes a great catch for an Oklahoma touchdown.

Louisville 25, Số 25 Bang Bắc Carolina 10

Tóm lại: Jawhar Jordan đã chạy trong 105 yard và một cú chạm bóng và cũng đã thêm một số điểm trong một cuộc đua khởi động để giúp Louisville giành chiến thắng thứ năm sau sáu trận đấu.Chơi mà không bắt đầu tiền vệ Malik Cickyham, các Hồng y đã dựa vào một hàng phòng ngự mạnh mẽ, giới hạn bang Bắc Carolina ở mức 291 yard và sau đó kéo đi bằng cách ghi 12 điểm cuối cùng trong quý IV. Jawhar Jordan ran for 105 yards and a touchdown and also added a score on a kickoff retutn to help Louisville to its fifth win in six games. Playing without starting quarterback Malik Cunningham, the Cardinals relied on a strong defense that limited North Carolina State to 291 yards and then pulled away by scoring the final 12 points in the fourth quarter.

Một điểm nổi bật để xem: Jawhar Jordan đi 98 yard cho một cú chạm bóng trở lại. Jawhar Jordan goes 98 yards for a kickoff return touchdown.

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