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Gus Malzahn is leaving his post as UCF's head coach to reunite with Florida State coach Mike Norvell as the Seminoles' offensive coordinator, ESPN reported on Saturday. Norvell, who served as a graduate assistant under Malzahn at Tulsa in 2007-08, relinquished his role as FSU's primary playcaller amid a staff shakeup this season. Florida State, 1-7 in the Athletic Coast Conference this season, entered Saturday's season finale against Florida at 2-9 and ranked No. 131 in the nation in total offense. UCF also endured a tough 2024 season, going 4-8 after losing eight of its last nine games. During Malzahn's four-year tenure, the Knights went 28-24, including 5-13 in the Big 12 Conference the last two seasons. Malzahn, 59, is 105-62 in 13 seasons as a college head coach, highlighted by a 68-35 mark in eight seasons at Auburn -- which included a BCS title game appearance in 2013. He served as offensive coordinator and playcaller when the Tigers won the national title in 2010. Malzahn will be tasked with revitalizing a Florida State offense that helped produce a 13-1 campaign in 2023, when the Seminoles were denied a spot in the College Football Playoff. Over the last three seasons at UCF, his rushing attack has been in the Top 10 in the nation. In his 19 seasons as a college head coach or offensive coordinator, Malzahn's teams have averaged 447.7 yards per game, and three of his teams eclipsed 7,000 yards in a season. --Field Level Mediam.jilislot 。

Young men swung to the right for Trump after a campaign dominated by masculine appealsA developer is cutting down trees again in the privately owned Lemay Forest in St. Norbert, which residents have long fought to save. Read this article for free: Already have an account? To continue reading, please subscribe: * A developer is cutting down trees again in the privately owned Lemay Forest in St. Norbert, which residents have long fought to save. Read unlimited articles for free today: Already have an account? A developer is cutting down trees again in the privately owned Lemay Forest in St. Norbert, which residents have long fought to save. Crews began clearing the area around 8 a.m. Monday. The planner for a potential housing project at the site said the owner received a permit to remove the trees in October. MAGGIE MACINTOSH / FREE PRESS FILES Crews began clearing the privately owned Lemay Forest in St. Norbert on Monday morning. “The landowner... (has) no intention of owning a wood lot. He doesn’t want to own a wood lot. It is private property and he’s removing the trees,” said John Wintrup. City council rejected a development plan for the site in September after municipal planners deemed it too big for the property. Tochal Development Group still wants to build its proposed 5,000-bed, 2,500-unit assisted-living facility on the property and has filed an appeal. The Manitoba Municipal Board will hear that appeal soon, said Wintrup. “It’s going to become Lemay Meadows. The landowner has no interest in owning a wood lot to provide an amenity for the surrounding neighbourhood. That’s not why people buy and own land,” he said. Initially, the developer asked government officials to determine if they were interested in buying the land to preserve the trees before concluding any offers fell far short of market value. The developer began chopping down trees in the forest in September, but stopped after the city issued a cease-and-desist order. At the time, city officials said a bylaw prohibited the removal of soil or vegetation from the land without a permit. Wintrup said the city granted the permit a few weeks later. He argues a desperate need for housing trumps demands to preserve the trees. “My client and I are housing advocates... And if it means removing trees to provide housing, it means removing trees,” he said. In an email, a city spokesman confirmed a permit to allow tree removal was issued on Oct. 18. “The city had previously issued a cease-and-desist order as that work was proceeding without a permit. As a result of the permit being issued, the cease-and-desist order was cancelled at that time,” said spokesman Adam Campbell. The city also expects the municipal board appeal will be heard in early 2025, he noted. Coun. Janice Lukes said the city doesn’t have a bylaw that protects trees on private land but council expects to vote on one next year. “This new tree protection bylaw can’t come soon enough... I’m fully supportive of more housing. We have to do more housing but we (also) have to find that balance between old trees and development,” said Lukes (Waverley West). The councillor noted she had urged the city to buy and preserve Lemay Forest in 2016 but the city didn’t budget money to do so. “We really need something in place to deal with this. (This developer’s) got every right to take those trees down,” said Lukes. Many residents had lobbied the three levels of government to step in to save the trees. Cat Macaulay Gauthier, a spokeswoman for the Coalition to Save Lemay Forest, said residents were surprised to see workers with chainsaws chop down more trees on Monday. “If you go outside, you can hear the large crack of massive trees coming down. It was all a surprise to everyone... This is just completely vindictive. It makes no sense,” said Macaulay Gauthier. She believes city planners were correct to find the proposal far too large for the site and had hoped trees would remain in place at least for now, since no development has been approved. “Our world, now more than ever, needs biodiverse green space for climate (mitigation)... for a growing city and all the benefits that a mature forest gives,” said Macaulay Gauthier. The city councillor whose ward includes Lemay Forest said it was disappointing to see tree-clearing resume now. Winnipeg Jets Game Days On Winnipeg Jets game days, hockey writers Mike McIntyre and Ken Wiebe send news, notes and quotes from the morning skate, as well as injury updates and lineup decisions. Arrives a few hours prior to puck drop. “I’m concerned there’s no plan in place for development yet trees are being decimated,” said Coun. Markus Chambers (St. Norbert-Seine River). Chambers declined further comment, noting he’s been accused of bias related to the project. Wintrup said crews will continue to remove trees over the next two to four weeks, weather permitting, with the exception of some holiday breaks. joyanne.pursaga@freepress.mb.ca X: @joyanne_pursaga Joyanne is city hall reporter for the Winnipeg Free Press. A reporter since 2004, she began covering politics exclusively in 2012, writing on city hall and the Manitoba Legislature for the before joining the in early 2020. . Every piece of reporting Joyanne produces is reviewed by an editing team before it is posted online or published in print — part of the ‘s tradition, since 1872, of producing reliable independent journalism. Read more about , and . Our newsroom depends on a growing audience of readers to power our journalism. If you are not a paid reader, please consider . Our newsroom depends on its audience of readers to power our journalism. Thank you for your support. Joyanne is city hall reporter for the Winnipeg Free Press. A reporter since 2004, she began covering politics exclusively in 2012, writing on city hall and the Manitoba Legislature for the before joining the in early 2020. . Every piece of reporting Joyanne produces is reviewed by an editing team before it is posted online or published in print — part of the ‘s tradition, since 1872, of producing reliable independent journalism. Read more about , and . Our newsroom depends on a growing audience of readers to power our journalism. If you are not a paid reader, please consider . Our newsroom depends on its audience of readers to power our journalism. Thank you for your support. Advertisement Advertisement

BOREHAMWOOD, England -- Arsenal were faced with their first major hurdle of their "one-club mentality" when two games -- the UEFA Women's Champions League fixture against Bayern Munich and the men's Carabao Cup game against Crystal Palace -- were both scheduled on the same night and both due to be played at the Emirates. There was an opportunity for the club to make a statement by rearranging or moving the men's fixture, given the women's had been scheduled weeks before the men's game being confirmed. But that did not happen, and at a wet and windy Meadow Park on Wednesday, Arsenal women defeated Bayern Munich 3-2 to clinch top spot in Group C . Editor's Picks WSL transfer window preview: What do all 12 teams need? 16h Emily Keogh and Beth Lindop Golden Boy, Girl 2025: Projecting Yamal, López successor 2d Sam Tighe and Emily Keogh Chelsea drop points, Everton stun City; WSL title race back on 3d Beth Lindop and Sophie Lawson The men's team staked their claim on the N5 stadium and duly beat Crystal Palace 3-2 , forcing the women's team to appeal to UEFA to be granted special permission to play the decisive fixture at Meadow Park. There is no way of knowing whether the results would have turned out differently if the game had stayed at the Emirates, but the familiarity and intimacy of the environment certainly had an impact. "Historically, Arsenal has been leading in pushing the development of women's football and I think it will do that in the future as well. This was a bump in the road, which will always happen," interim manager Renee Slegers said following the relocation announcement. "It's like player development, you will not go up in a straight line, there will be challenges on the way. This is a challenge, but we're all very proud of what Arsenal tries to do to push women's football forward." Meadow Park, which formally acted as Arsenal women's home prior to their move to the Emirates does not meet the governing body regulations for a group-stage fixture. "[UEFA] have granted special dispensation for the match to be played there, given the unique combination of factors that required a new venue following our men's team's home draw in the Carabao Cup quarterfinal," a statement from the club read. "We thank members of our supporter groups throughout this time who offered valuable feedback, which was reflected in our dialogue with UEFA. We also thank UEFA for their collaboration to find a workable outcome." Arsenal could not alter the date or time of the fixture due to broadcast pairings. This situation was further complicated as the travelling team are obliged to be offered the chance to train on the pitch the day before the game, meaning Arsenal could not play on Dec. 19 instead. The men's team could have conceded hosting the fixture or attempted to appeal to move the Carabao Cup game to another date. But that may not have made any difference to the outcome for either team. The women's team have made Emirates their home since the 2024-25 season, playing all but three Women's Super League and Champions League fixtures at the main stadium. Prior to the current season, Arsenal hosted handfuls of matches at the Emirates, including all continental group-stage games in the 2022-23 season. While the Emirates possesses top-quality facilities compared to Meadow Park's non-league set-up, this is arguably the only downside to the fixture relocation. The intimate nature of Borehamwood will have served as a benefit for the home team, with the atmosphere drenched with home support and the small ground meaning fans' chanting and singing could be heard from all stands, including the dugout and on the pitch. STREAM ESPN FC DAILY ON ESPN+ Dan Thomas is joined by Craig Burley, Shaka Hislop and others to bring you the latest highlights and debate the biggest storylines. Stream on ESPN+ (U.S. only). This has been a driving factor behind Arsenal's success at the Hertfordshire ground as pointed out by defender Steph Catley . It was arguably one of the reasons Arsenal rebounded to make the score 2-2 after Magdalena Eriksson 's second goal was levelled through Alessia Russo , within a minute of Bayern taking the lead and Mariona Caldentey slotting home the decisive penalty to the roars of the devoted fans. "I think what's positive about Borehamwood is that we're so close to the fans," Catley told a news conference the day prior to the game. "It's a very intimate place to be. So I think we get that extra connection. We're very close to each other. So that's positive for tomorrow from a facilities perspective. "Obviously, the Emirates has all the space. There's room for everything, there's technology, and that's different than Borehamwood, but we've been doing that for such a long time, and we have a good process in place for tomorrow as well." There were far fewer fans than initially expected for the final game of 2024, though. Sources told ESPN that 7,500 tickets were sold for the match before it was delisted from the website following the announcement of the relocation. The game remained absent from the website until the move to Borehamwood was confirmed. Meadow Park only carries a capacity of 4,500, so the club were forced to refund all tickets purchased and gave supporters a 24-hour priority window to buy a new ticket. Yet there still would have been plenty of fans planning on heading to the Emirates who were unable to attend the Wednesday evening fixture. The celebrations at the final whistle were emphatic. Not only had Arsenal secured top spot in their Champions League group, but it was a statement win, toppling the side that derailed them 5-2 in the reverse fixture. Arsenal may not have made a statement with the location of the fixture, but the team ensured their win did all the talking. Arsenal remain unbeaten in 11 games to end 2024, with 10 wins since the 5-2 defeat and 2-1 loss to Chelsea that sparked the resignation of former boss Jonas Eidevall. Under Slegers, the team have been undefeated, and while fans will have to wait until the new year to know whether the Dutch coach will stay in the role permanently, the ending to 2024 could not be more different to the bleak outlook that clouded the team just over two months ago.

IND vs AUS Live Score: India on top after a dramatic opening day in Perth Border-Gavaskar Trophy Live Score: How the madness unfolded on 17-wicket day in Perth The 2024-25 edition of the Border-Gavaskar Trophy got off to an exhilarating start at the Optus Stadium in Perth on Friday as pacers wreaked havoc on a blockbuster 17-wicket day. The batters from both sides were brought down to their knees as Australia and India quicks turned out to be lethal on Day 1 of the series opener in front of a capacity crowd. Seventeen wickets, all picked by pacers, is the most on the opening day of a Test in Australia since 1952. Yes, 1952! After the experienced Australian trio of Josh Hazlewood, Pat Cummins and Mitchell Starc reigned supreme and shot down India for 150 in their first innings, the hosts' batters danced to the tunes of Jasprit Bumrah and Co. and ended the day at 67/7, still 83 runs behind India. India vs Australia Live Score: Brilliant opening spells from Starc and Hazlewood Young guns like Yashasvi Jaiswal (0) and Devdutt Padikkal (0) looked completely out of place during a brilliant opening spell bowled in tandem by Starc and Josh Hazlewood. Virat Kohli (5) was done in by a short ball from Hazlewood. The star Indian batter couldn't remove his bat from the line of the ball and the resultant edge became a regulation slip catch. Rahul followed the basics during this course -- playing the one coming into his body while leaving all other deliveries from length. He got out when Starc, back for his second spell, got one to move a shade and the snicko showed deflection although the batter suggested that his bat hit the pad at the same time when the ball went past the edge. IND vs AUS Live Score: Reddy and Pant were the only saving grace for India But this resurrection was preceded by a horror show with the bat. Reddy's grit and Pant's brief daredevilry were the only saving grace against a disciplined Australia. Pant and Reddy had added 48 when rival skipper Cummins, who had dropped a skier, got a fuller delivery to straighten as the southpaw closed his bat face and the thickish leading edge flew to the second slip. Pant and Reddy were the only two players who were intent on a pushback. Among the top-half, KL Rahul (26 off 74 balls) was ready to grind it out before getting a contentious caught behind decision. Border-Gavaskar Trophy Live Score: India took control of the proceedings Debutant Nathan McSweeney (10) got a nip-backer and DRS ruled him leg before. Usman Khawaja (8) just froze in his crease once Bumrah decided to square him up by coming round the wicket. Virat Kohli, who had earlier dropped Marnus Labuschagne ( 2 off 52 balls), didn't make any mistake on this one. But it was out of form Steven Smith (0), who got a very difficult first delivery that zoomed in and dipped catching him plumb in front. Once Bumrah set the tone, debutant Harshit, with a bustling action, got one that pitched on middle stump, drawing Travis Head (11) forward before it deviated to dislodge the off-bail. Australia were reeling at 31 for 4. Labuschagne took 24 balls to get off the mark and also found himself at the receiving end of some heated words from an agitated Siraj. The Indian then pitched one up to Mitchell Marsh and the resultant edge was brilliantly snapped by KL Rahul before ending Labuschagne's 52-ball agony with an in-cutter. Bumrah then came for his final spell of the day to remove the rival skipper as India took control of the proceedings. India vs Australia Live Score: Australia had no answer to Bumrah's quality On the driver's seat when they came out to reply, Australia had no answer to Bumrah's (4/17 in 10 overs) quality that was on display. Defending a low first innings total cannot be a one-man show and Mohammed Siraj (2/17 in 9 overs) and debutant Harshit Rana (1/33 in 8 overs) stepped up to support their skipper. The lengths they hit were immaculate, around five metre from the stumps and on the off-stump channel. The live grass did the rest whenever the ball landed on the seam. IND vs AUS Live Score: Bumrah leads India's spectacular bowling comeback after batting no-show Skipper Jasprit Bumrah made amends for his debatable toss call to bat first with a mesmerising opening spell that left Australia scurrying for cover at 67 for 7 and helped India make an emphatic comeback after a flop show with the willow on the opening day of the first Test in Perth. The match, which was billed as a battle between two out of form batting units, lived up to the prediction at least on the first day. As many as 17 wickets fell, which is the first time in seven decades for a Test match on Australian soil. The stand-in India skipper, much to everyone's surprise, opted to bat on a track with a liberal grass cover which generated appreciable seam movement and midriff high bounce. But neither the youngsters nor the seasoned ones in the Indian line-up were up to the task. It was debutant Nitish Reddy's gutsy 41 and Rishabh Pant's 37, including an unbelievable sixer, that got India to 150 in 49.4 overs with Josh Hazlewood (4/29), Mitchell Starc (2/14 in 11 overs), Pat Cummins (2/67 in 15.4 overs) and Mitchell Marsh (2/12 in 5 overs) sharing the spoils. Match Statistics Yashasvi Jaiswal KL Rahul Devdutt Padikkal Usman Khawaja Nathan McSweeney Marnus LabuschagneThis article is the sixth in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees? The first article is available here , the second article is available here , the third article is available here , the fourth article is available here , and the fifth article is available here . This article will provide an overview of cash-settled equity awards. As an overview, this article will address only certain key aspects of cash-settled equity awards. It is not intended to provide comprehensive treatment of these awards. In addition, all discussion of taxes is limited to U.S. Federal income tax. What is a Cash-Settled Equity Award? The term “cash-settled equity award” generally encompasses any compensatory award that is (1) valued on the basis of an underlying equity security, but (2) settled with a cash payment rather than the issuance of shares. By way of example, a cash-settled stock appreciation right (SAR) is a cash-settled counterpart to a stock option, representing the right to receive, upon exercise, a cash payment equal to the excess of the value of the underlying share over the exercise price (sometimes referred to as the grant price or the strike price) rather than, in the case of a stock option, a right to acquire a share through payment of the exercise price. Another common example is a cash-settled restricted stock unit (RSU), which is a cash-settled counterpart to restricted stock, representing the right to receive, upon settlement after vesting, a cash payment equal to the value of the underlying share rather than, in the case of restricted stock, the right to retain, upon vesting, the shares issued at grant. Cash-settled equity awards are often referred to as “phantom equity” or “phantom stock” because, although their value is based on the value of shares of stock or other equity interests, they do not represent the right to receive actual shares or other equity interests in an entity. This article will focus on cash-settled SARs and cash-settled RSUs, two of the most common types of cash-settled equity awards. Why Grant Cash-Settled Equity Awards? Cash-settled equity awards are often granted by employers to employees or other service providers (such as directors and consultants) because they help to align the service provider’s interests with those of the employer’s shareholders (see “Advantages” below), but do not result in dilution to shareholders because no actual shares are issued. For publicly-traded companies, cash-settled equity awards can be attractive because they are not subject to the stock exchange requirement that, in general, shareholders must approve equity compensation involving the issuance of actual shares. What Are Some Typical Terms of Cash-Settled Equity Awards? Cash-settled equity awards often have terms similar to their “real” equity counterparts. By way of example, cash-settled equity awards often have a vesting schedule during which the service provider must remain employed or in service for the cash-settled award to become exercisable, in the case of cash-settled SARs, or vested and settled in cash, in the case of cash-settled RSUs. Vesting schedules often range from three to five years in total, with some form of ratable vesting over the entire service period. The vesting schedule selected, like the vesting schedule for “real” equity, will typically reflect a balance between the employer’s desire to maintain a longer-term retention incentive and the need to ensure that the service provider perceives the vesting schedule as achievable. Performance goals may also be included as a condition of vesting or exercisability. Tax Treatment Cash-Settled SARs Cash-settled SARs are treated similarly to nonqualified stock options for tax purposes. In general, cash-settled SARs do not have any immediate tax consequences for the employer or the service provider at grant or vesting. Instead, the tax recognition event occurs when the cash-settled SARs are exercised. At the time of exercise, the service provider typically recognizes ordinary income in the amount of the cash payment, which is generally equal to the amount by which the fair market value of the stock underlying the cash-settled SAR exceeds the exercise or grant price (the “spread”), and the employer will generally receive a corresponding tax deduction. For employee holders of cash-settled SARs, the spread is generally treated as supplemental wages for tax withholding purposes and is reportable as such on the employee’s Form W-2. For non-employee holders of cash-settled SARs, the spread is generally treated as compensation and reportable on the appropriate Form 1099. To receive the tax treatment described above, however, cash-settled SARs must satisfy a few requirements, including the following: Compensation payable under the cash-settled SAR cannot be greater than the excess of the fair market value of the underlying stock on the date the SAR is exercised over the exercise or grant price of the SAR with respect to a number of shares fixed on or before the date of grant of the SAR. The exercise or grant price of the cash-settled SARs must be set no lower than the fair market value of the underlying stock at the time of the grant. (See “Disadvantages” below.) The cash-settled SARs must relate to the stock of the entity for which the service provider provides services or a parent of that entity. Cash-settled SARs cannot generally be granted in relation to the stock of a subsidiary of the entity for which the service provider provides services. The cash-settled SARs may not have any additional feature for the deferral of income beyond the date of exercise. If a cash-settled SAR meets all of these requirements, it generally will be exempt from the tax rules on nonqualified deferred compensation known as Code Section 409A and therefore receive the tax treatment outlined above. If a cash-settled SAR does not meet all of these requirements, then it may be subject to Code Section 409A, which imposes strict requirements on the timing of deferred compensation and, if such requirements are not met, a 20% penalty tax and other adverse tax consequences. Because cash-settled SARs often do not satisfy the timing requirements of Code Section 409A, it is generally desirable that they satisfy the four requirements above to qualify as exempt from Code Section 409A. Alternatively, cash-settled SARs that do not satisfy all of the four requirements above may be structured as an arrangement that is subject to, and compliant with, Code Section 409A, but doing so typically involves the holder of the SAR giving up significant flexibility regarding their ability to choose when to exercise the SAR. Cash-Settled RSUs There are generally no income tax consequences at the time a cash-settled RSU is granted; rather, the value of the RSU is taxed as ordinary income and subject to income tax withholding, if applicable, when the award is settled. A recipient may not make an 83(b) election related to an award of cash-settled RSUs. FICA will be due with respect to employee-held RSUs when the RSUs are not subject to a substantial risk of forfeiture (such as upon retirement eligibility), even if they are not settled until a later date. The company will generally be eligible to take a deduction with respect to cash-settled RSUs when the recipient recognizes ordinary income. Advantages Cash-Settled SARs Cash-settled SARs have several potential advantages as an incentive compensation vehicle: There is a possibility of large gains if the stock value increases significantly, which can be highly motivating to employees and other service providers and help to align their interests with shareholders. Cash-settled SARs are generally easy to understand, making it more likely that service providers will perceive them as valuable as long as the stock value is believed to be likely to increase. The employer generally receives a tax deduction corresponding to the compensation recognized by the holder of cash-settled SARs upon exercise. Cash-settled SARs (in contrast to incentive stock options) may be granted to non-employee service providers, such as consultants and directors. Cash-settled SARs, in contrast to stock options, do not require the holder to provide cash upon exercise to fund the exercise price and, in the case of nonqualified stock options, withholding taxes. Cash-Settled RSUs Cash-settled RSUs have potential advantages as an incentive compensation vehicle: Cash-settled RSUs generally require no personal investment from recipients. From the company’s perspective, granting a recipient a cash-settled RSU does not give the recipient any rights as a shareholder. Cash-settled RSUs provide similar economic incentives to holders as restricted stock or stock-settled RSUs, aligning their interests prior to settlement with those of shareholders, but, in contrast to restricted stock or stock-settled RSUs, they do not result in dilution to shareholders. Disadvantages Cash-Settled SARs Some potential disadvantages to cash-settled SARs include the following: Because of the exercise or grant price, cash-settled SARs have no value to the holder unless the value of the underlying stock increases above the exercise or grant price. If the stock does not increase in value, or declines in value, cash-settled SARs can quickly lose their motivating power or even become demoralizing if the stock value remains below the exercise or grant price for an extended period. Upon exercise, the amount of cash received (the spread of the SARs) is taxed as ordinary income. There is no opportunity for capital gains treatment. If the holder of the cash-settled SAR is an employee, the income is also subject to tax withholding and employment taxes. Upon exercise, the company must pay cash equal to the spread and, in contrast to stock options, receives no cash from the holder through payment of the exercise price. To set the exercise or grant price, the employer generally must determine the fair market value of its stock at the time of grant within the framework of Code Section 409A, which can involve incurring additional costs if the company is not publicly traded and an independent third-party appraisal is used. Cash-Settled RSUs Some potential disadvantages to cash-settled RSUs include the following: Cash-settled RSUs provide no opportunity for capital gains. Cash-settled RSUs may be subject to Code Section 409A, which limits the flexibility in design and can introduce significant complexity. Cash-settled RSUs can raise concerns under ERISA if the payout occurs only upon termination of employment or after more than 10 years. Other Considerations Accounting Whether equity awards are settled in cash or shares is relevant to their accounting treatment. Although a full discussion of the accounting of cash-settled equity awards is beyond the scope of this article, in general, RSUs or SARs that can be settled only in shares receive “fixed” accounting treatment similar to their real equity counterparts. The fair value of the award, determined at the time of grant, is typically expensed over the service period. If awards must or may be settled in cash, on the other hand, then they may be subject to liability or variable accounting, requiring them to be marked to market periodically. Documentation Cash-settled equity awards, like their real equity counterparts, are normally documented using either (1) a plan containing the main terms and conditions applicable to the awards, with individual award agreements given to each recipient setting forth the particular terms and conditions of their awards, such as the number of shares subject to the award being granted, the exercise or grant price (if applicable), and the vesting period, or (2) a stand-alone award agreement including all of the material terms for the specific award. Whether the board of directors or management can approve cash-settled equity awards typically depends on the amount involved and the materiality of the amount to the organization. As we noted at the beginning of this article, because the article is intended as an overview, it addresses only certain key aspects of cash-settled equity awards and does not provide a comprehensive discussion. If you have questions about the topics covered in this overview of cash-settled equity awards not addressed in this article, or if you would like to explore other equity compensation alternatives, please refer to the other articles in this series, or contact your Foley attorney for more information.For many people, including myself, the year-end festivities are often replete with food and drink, and friend and family get-togethers. In the media industry, seasonal schmoozing is also an expected annual affair. But as much as I love to make merry, I prefer to be consistent with my mingling throughout the year than breathlessly cram numerous reunions into a month, only to exit the holiday season desperate for another holiday to recharge. Truthfully, my ideal Christmas and New Year’s Day would be spent doing what I’d do on any other public holiday – which is essentially a day off from work. Sleep in. Run errands. Work out. Catch up on reading. Binge-watch TV shows or movies I’ve saved for a stretch of free time. Avoid the usual public holiday crowd in the usual public holiday attractions. And most important, have no fixed schedule. Yet for all my self-assuredness any other time of the year, I've rarely managed to spend Christmas and New Year’s Day the way I secretly desire. I often caved in to peer pressure and FOMO to celebrate these occasions, convincing myself that painting the town red was the solution to holiday blues. No surprise: I sometimes felt lonelier with a packed calendar than I would having no plans. EXTERNAL EXPECTATIONS Don’t get me wrong, I’m all for using the festivities to get together. But only when I want to, not when I believe I should. “Aligning with conventional holiday practices” may seem like a way to mitigate feelings of isolation, as does engaging in “socially normative” activities, which can provide a “temporary sense of belonging or distraction from being alone”, the principal clinical psychologist at Annabelle Psychology also acknowledged. Dr Annabelle Chow pointed out, however, that when opportunities for social connection are limited, our expectations of how we should be spending the holidays may “intensify feelings of loneliness by highlighting the gap between personal experiences and societal ideals”. Heightened societal and cultural expectations around the festivities are amplified by social media’s tendency to create a false sense that everyone is having a magical time. It's easy to forget that the “right way” to celebrate the holidays is not about how it looks – but how it feels. “The problem arises when we conflate connection with specific actions or events, such as a big family dinner or a party," explained Dr Ong Mianli, principal clinical psychologist at Lightfull Psychology. "We fall into the ‘expectation trap’; we start equating the form of connection with its value, which leads to unnecessary pressure if our reality doesn’t match our expectations.” When connection is narrowly defined, it becomes conditional, Dr Ong added. "People may feel disappointed, alienated or less worthy if they can’t replicate an idealised version of togetherness ... whether due to geography, finances, strained relationships or personal choice." Some might even internalise these unmet expectations as “personal failures”, resulting in feelings of inadequacy, loneliness or resentment. So, we may intellectually know that our friend's 30-second reel of a well-decorated home is a mere fraction of their life, but loneliness is rarely logical. And while the obvious answer may be to take a social media detox during the holiday period, shutting out external factors that reinforce comparison culture is one thing. INTERNALISED MEMORIES, BELIEFS A more insidious, lesser discussed cause driving the belief that there is a “right way” to spend the holidays could be the fact we have actually celebrated prior holiday seasons with such fanfare. Our memories and nostalgia can encourage us to “chase past experiences”, even if they’re “no longer feasible or fulfilling”, said Dr Ong. “We tie self-worth to whether we can keep up with others’ – and even our – holiday traditions, forgetting that genuine connection doesn’t need to be performative.” Some people, particularly women, may also feel the pressure to align with internalised societal and familial expectations, and hence “take on a disproportionate share of planning and execution”. They may feel like they’re expected to host, entertain and decorate the house, in addition to juggling regular work and family responsibilities, noted Dr Chow. “This imbalance (even if perceived) can lead to feelings of frustration and exhaustion, especially when these roles feel unfair or are misaligned with personal preferences or values, (which can) strain family dynamics.” RESPECTING NORMS – AND OUR FEELINGS Wanting to spend Christmas and New Year’s Day like a regular public holiday doesn’t have to mean going against the grain entirely, though. Suggest having the annual family get-together before or after Christmas, for instance, instead of on the date itself. Or make plans to combine Christmas and New Year’s Day celebrations into one day. Actively question societal expectations, advised Dr Ong. “We can be respectful to traditions and expectations while calmly creating our own. Who decided what the ‘right’ way is, and does that align with your values?” Besides, the reality is that people have family circumstances and financial means that completely differ from the picture perfect Instagram update. For example, some lack close family ties or are grieving the loss of loved ones; others struggle with participating in costly holiday activities like gift exchanges or travelling overseas for a “white Christmas”, noted Dr Chow. Recognising this reality for others inadvertently helps us validate our own feelings. So, i t’s okay to say no to plans or traditions that don’t resonate with us. You could say, “I’m keeping things simple this year”, she suggested. “ Politely declining invitations that feel like obligations rather than genuine enjoyment can protect our time and emotional energy ... Setting these boundaries can help to avoid unnecessary stress and focus on what truly matters during the holiday season.” Ultimately, there is no single fixed way that dictates how holidays should be celebrated, Dr Chow highlighted. Each individual’s personalised way of marking the occasion is “just as valid as anyone else’s”. “Whether that means spending the day alone, engaging in a quiet activity, or celebrating with a few close loved ones, we should prioritise what makes us feel genuinely happy and fulfilled. Embracing our personal preferences allows us to experience the holiday in a way that feels authentic and meaningful," she said. The “right way” to celebrate is “whatever leaves you feeling most at ease, even if it’s unconventional”, echoed Dr Ong. “True connection doesn’t come from meeting expectations. It comes from honouring what makes us feel genuinely whole.” And that goes both ways – whether you want to stay in or head out. The holiday blues are rarely caused by our reality, but that we don't realise (or can't accept) that we expected otherwise. After all, loneliness isn't so much being disconnected from others as it is being disconnected from oneself.Canoo furloughs workers and idles factory as it scrapes for cash

A week ago, Matt Gaetz was on his way to becoming Donald Trump’s avenging angel as U.S. Attorney General, the nation’s top law enforcement official. But now that the former Florida congressman has withdrawn his nomination amid persistent questions about his involvement in a sex scandal involving a 17-year-old girl, his political prospects are not so clear put. “His future is not as bright as it once was,” said Aubrey Jewett, a political science professor at the University of Central Florida. “I don’t mean to imply this is the end of his political career, or lobbying career, because he still has the ear of the president-elect.” Gaetz’s fall has left him politically adrift and battered by allegations of drug-fueled sex parties. One option — considered a remote possibility — would be to try to reclaim the North Florida congressional seat he resigned from on Nov. 13, a move that effectively shut down the House Ethics Committee’s investigation into the sexual misconduct allegations. In his resignation notice, Gaetz said he was stepping down from his current term to pursue the Attorney General nomination and didn’t “intend to take the oath” for the upcoming term he was reelected to on Nov. 5. Technically, Gaetz could show up when Congress reconvenes on Jan. 3 to be sworn into that new term, said Michael T. Morley, a professor of election law at Florida State University College of Law. Ultimately, the House would decide whether Gaetz could change his mind and keep his seat, Morley said. Mark Herron, a Tallahassee lawyer specializing in state and federal election and ethics laws, agreed that Gaetz has wiggle room on his future in Congress. “I don’t think anything is real until Jan. 3,” he said. The Constitution requires that House vacancies be filled by a special election, and state governors are responsible for scheduling those special elections. Gov. Ron DeSantis has already ordered Secretary of State Cord Byrd to schedule a special election for Gaetz’s district seat but no date has been set as of Thursday. GOP state Reps. Joel Rudman and Michelle Salzman announced they would run for the opening, but they signaled Thursday they would step aside if Gaetz needs to run to get his old job back. Gaetz easily won reelection in November with 66% of the vote in the solidly red North Florida district. Salzman called Gaetz a “real friend” and said she “will stand with the congressman and whatever he decides.” In a post on X, Rudman wrote he will support Gaetz “100%” if he wants to return to Congress. Politically, though, it might not make sense for Gaetz to return to Congress, which would resurrect a House ethics report said to contain damaging testimony against him, Morley said. His colleagues could vote to censure or expel him based on the report’s findings. One of Florida’s U.S. Senate seats likely will be open as Trump has tapped Sen. Marco Rubio to be his Secretary of State. But it seems unlikely that DeSantis would appoint Gaetz to take Rubio’s Senate seat, Jewett said, especially if DeSantis wants to stay in Trump’s good graces by appointing his daughter-in-law, Lara Trump, as many MAGA supporters want. Gaetz can also expect other high profile political candidates to run for Rubio’s senate seat when a special election is held in 2026, he added. “They would have no compunction going after him and the baggage he brings.” Gaetz has been mentioned as a possible GOP gubernatorial candidate in 2026, when DeSantis leaves office. But U.S. Rep. Byron Donalds is Trump’s most likely choice for governor in 2026, said state Sen. Joe Gruters, a Trump backer and former chair of the Republican Party of Florida, and the president’s endorsement could effectively end the race. “It’s a primary of one,” Gruters previously told The Orlando Sentinel. Gaetz has repeatedly denied accusations that he paid for sex, had sex with a 17-year-old girl and used illicit drugs. The U.S. Department of Justice investigated those allegations for several years but did not file charges. But House ethics investigators continued with a separate investigation and were preparing to release their findings when Gaetz resigned. Two women who testified to the committee behind closed doors said Gaetz paid them for sex, and one of the women testified she witnessed Gaetz having sex with her 17-year-old friend at a July 2017 Orlando-area house party, their attorney Joel Leppard said. The ethics panel had a paper trail linking Gaetz to more than $10,000 in Venmo payments made to two women who were witnesses in the probe, ABC News reported. Although his political brand his tarnished, Gaetz continues to hold favor with Trump, and “he could still get a soft landing somewhere,” Jewett said. In his statement, Gaetz didn’t describe his future plans — only that he will “remain fully committed to see that Donald J. Trump is the most successful President in history.” In a Truth Social post, Trump wrote that Gaetz has a “wonderful future.” Gaetz’s wife, Ginger, posted a photo on social media of the couple walking up the Capitol steps after news broke that he had withdrawn. “The end of an era,” she wrote. ©2024 Orlando Sentinel. Visit at orlandosentinel.com . Distributed by Tribune Content Agency, LLC.

AP Sports SummaryBrief at 6:44 p.m. ESTThere are many unexpected places Tony Armstrong’s career has taken him since his stratospheric rise from News Breakfast sports host to double Logie winner (most popular new talent and most popular presenter) and then Gold Logie nominee in just four short years, but none so unexpected as Eat the Invaders . The six-part documentary finds him in the avant-garde surroundings of Tasmania’s Mona Museum, trying to eat his way out of Australia’s invasive species problem. It’s not so much “lions and tigers and bears ... oh my!” and more “rabbits, cane toads, carp, camels and cats and ... oh, deer.” Tony Armstrong, Kirsha Kaechele and Vince Trim. Credit: ABC TV “I ate camel testicle,” he says over Zoom from his holiday spot on the NSW North Coast. “I don’t know if that made the cut because we all went ‘blurrrrrgh’. So, with all due respect to camels, no thank you, but I can say I’ll try anything once. So I keep that unblemished record of fearlessness intact.” That fearlessness even extended to eating feral cats in the remote Indigenous community of Kiwirrkurra in Western Australia, where the felines are traditionally hunted – and then eaten – to protect the local bilby population. “I ate and loved it,” says Armstrong. “It was honestly so nice. I know I sound like a freak saying that, but It was the way that we hunted the cat as well, out with the ladies in the Western Desert. They were looking after their totems and they were protecting their lands. “We talk about ethical eating, and I don’t think it gets more ethical than that. And then we cooked it in the dirt – wrapped in foil – and it tasted like the yummiest rotisserie chicken I’ve ever had. Tony Armstrong filming Eat The Invaders. Credit: ABC TV “We’re not telling people to kill your cat and eat it. It’s more [making cat owners think], ‘I need to maybe change my habits as a cat owner.’ Don’t let your cat out. If they get out, they are a killing machine, and that’s what we want people to get.” As well as hunting with the women of Kiwirrkurra, Armstrong joins others on the front line of feral pest eradication, observing how rabbits, camels and deer are caught, as well as cane toads (the only animal he wasn’t allowed to eat) and carp, aka “dumpster dolphins”. He also consults invasion biologists professors Andrew Lowe and Phill Cassey about the ethical implications of creating a market for eating the animals before returning to Mona to dine with artist Kirsha Kaechele, whose surrealist art book Eat the Problem inspired the show, and high-profile guests to sample dishes featuring the pest created by Mona head chef Vince Trim. It’s a wild idea – quite literally – especially when you consider invasive species have a devastating effect on Australia’s biodiversity, damaging native soils, plants and animals. Feral cats, for example, are believed to kill more than 1.5 billion native mammals, birds, reptiles and frogs each year. Wild rabbits, meanwhile, which started as a population of just 13 when they were first introduced by grazier Thomas Austin in 1859 in Victoria, are now thought to number more than 200 million. Sounds fishy? Tony Armstrong in Eat The Invaders. Credit: ABC TV However, the idea that we simply eat our way out of the problem hasn’t come without criticism. When Kaechele’s book, with its complementary exhibition, was published in 2019, it was labelled “little more than an exquisitely designed elitist spectacle” that failed to “to take into consideration the complex realities this proposition entails”, by University of Tasmania lecturer Dr Svenja Kratz in a piece written for The Conversation. In December, the Invasive Species Council also criticised the documentary without having seen it, saying it was “well-intentioned” but a “fantasy” and “could make matters worse”. “The show, by showcasing these animals as food, risks making their presence more desirable – creating a dangerous paradox that could lead to the further spread of some species. We have particular concerns about the show promoting carp, camels and deer,” wrote Carol Booth, a policy analyst for the council, in an opinion piece for The Sydney Morning Herald. Armstrong, however, says Eat the Invaders isn’t as straightforward about promoting the consumption of invasive pests – it’s more about creatively tackling a challenging problem. Tony Armstrong with other 2024 Good Logie nominees. Credit: Jessica Hromas “Hopefully, when they [the Invasive Species Council] do watch it, if they do watch it, they can see that we’re not being flippant,” says Armstrong. “This isn’t necessarily in response to them; it’s just general, but the show isn’t actually a cooking show. “It’s a show about ways of thinking. We use this sort of punk rock, almost shocking title and shocking premise as a way to then get people to think about the ways in which they might own their cats, the ways in which the food [we eat on the show] impacts biodiversity. Eating our way out of the problem is just our way of being at the front of the jungle, cutting through the shrubs so that behind it, there are different ways of thinking.” In a weird way, Eat the Invaders dovetails neatly into Armstrong’s other Australiana projects on the ABC, particularly Great Australian Stuff and Tony Armstrong’s Extra-Ordinary Things . He also has another documentary in the works, End Game , about racism in Australian sport, which will air in 2025. It’s been quite the rise, considering he has only been on the ABC since 2020, when he joined as a sports producer and presenter, before being elevated to the N ews Breakfast sports presenting role in 2021. It’s also something Armstrong is still getting his head around. He left News Breakfast in October to recalibrate after three years of brutally early starts. “It’s like, ‘What the f--- is going on,’” he says, laughing, of his rapid rise. “I’ve definitely got impostor syndrome, that’s for sure. But, I guess, timing is everything. People got a decade’s worth of News Breakfast in like 18 months [during COVID], so they saw way more of me than they would have. So I think that’s got a lot to do with it [his popularity and visibility]; everyone was stuck at home watching the ABC, and I was the part of the news that wasn’t COVID. I was kind of like, ‘Oh my god, yes, we could talk about sport. We don’t have to talk about [case] numbers.’ So I put a lot of what’s happened down to timing and taking the opportunity when it came.” Does he have any advice for News Breakfast ’s new full-time host, James Glenday, and new full-time sports presenter, Catherine Murphy? “They know this because I say it to anyone who asks,” says Armstrong. “Care heaps about it. Care heaps about your effort, and then as soon as you’ve done it, you can’t worry about what anyone else thinks. Because you don’t get to choose how people react to what you’re doing and if you make a mistake on it, honestly, it’s not the end of the world. Guess what? You’ll be on air tomorrow, and everyone will have forgotten. “I think that’s the thing. It’s the most daunting when you’re going in, you’re like, ‘Shit. This is a huge audience. What if I say a name wrong?’ And then you realise, if you’re trying your best, you’re allowed to make mistakes, right?” Eat the Invaders premieres on Tuesday, January 7, at 8.30pm on the ABC. Find the next TV, streaming series and movies to add to your must-sees. Get The Watchlist delivered every Thursday .Investment surge in def corridor’s Jhansi node

Gus Malzahn is leaving his post as UCF's head coach to reunite with Florida State coach Mike Norvell as the Seminoles' offensive coordinator, ESPN reported on Saturday. Norvell, who served as a graduate assistant under Malzahn at Tulsa in 2007-08, relinquished his role as FSU's primary playcaller amid a staff shakeup this season. Florida State, 1-7 in the Athletic Coast Conference this season, entered Saturday's season finale against Florida at 2-9 and ranked No. 131 in the nation in total offense. UCF also endured a tough 2024 season, going 4-8 after losing eight of its last nine games. During Malzahn's four-year tenure, the Knights went 28-24, including 5-13 in the Big 12 Conference the last two seasons. Malzahn, 59, is 105-62 in 13 seasons as a college head coach, highlighted by a 68-35 mark in eight seasons at Auburn -- which included a BCS title game appearance in 2013. He served as offensive coordinator and playcaller when the Tigers won the national title in 2010. Malzahn will be tasked with revitalizing a Florida State offense that helped produce a 13-1 campaign in 2023, when the Seminoles were denied a spot in the College Football Playoff. Over the last three seasons at UCF, his rushing attack has been in the Top 10 in the nation. In his 19 seasons as a college head coach or offensive coordinator, Malzahn's teams have averaged 447.7 yards per game, and three of his teams eclipsed 7,000 yards in a season. --Field Level Media

Algert Global LLC lifted its holdings in shares of Evolent Health, Inc. ( NYSE:EVH – Free Report ) by 120.2% during the 3rd quarter, according to its most recent disclosure with the SEC. The institutional investor owned 23,025 shares of the technology company’s stock after purchasing an additional 12,570 shares during the quarter. Algert Global LLC’s holdings in Evolent Health were worth $651,000 as of its most recent filing with the SEC. Several other hedge funds and other institutional investors have also made changes to their positions in EVH. Royce & Associates LP acquired a new stake in Evolent Health during the 3rd quarter worth approximately $7,070,000. Foundry Partners LLC acquired a new stake in shares of Evolent Health in the third quarter valued at $10,042,000. Harbor Capital Advisors Inc. boosted its holdings in Evolent Health by 140.0% in the third quarter. Harbor Capital Advisors Inc. now owns 422,421 shares of the technology company’s stock valued at $11,946,000 after purchasing an additional 246,400 shares during the period. Price T Rowe Associates Inc. MD grew its stake in Evolent Health by 11.7% during the 1st quarter. Price T Rowe Associates Inc. MD now owns 717,334 shares of the technology company’s stock worth $23,522,000 after purchasing an additional 75,376 shares in the last quarter. Finally, Valeo Financial Advisors LLC purchased a new stake in Evolent Health during the 2nd quarter worth about $2,705,000. Wall Street Analysts Forecast Growth Several equities analysts have recently issued reports on the company. Stephens cut Evolent Health from an “overweight” rating to an “equal weight” rating and decreased their price objective for the company from $38.00 to $16.00 in a research note on Friday, November 8th. Citigroup lowered their price target on shares of Evolent Health from $33.00 to $21.00 and set a “buy” rating for the company in a report on Wednesday, November 13th. Royal Bank of Canada reissued an “outperform” rating and issued a $20.00 price objective on shares of Evolent Health in a research report on Tuesday, November 12th. Barclays decreased their price objective on shares of Evolent Health from $39.00 to $19.00 and set an “overweight” rating for the company in a research report on Monday, November 11th. Finally, JPMorgan Chase & Co. dropped their target price on Evolent Health from $45.00 to $15.00 and set an “overweight” rating on the stock in a report on Friday, November 22nd. One research analyst has rated the stock with a hold rating, nine have assigned a buy rating and one has given a strong buy rating to the company. Based on data from MarketBeat.com, Evolent Health has a consensus rating of “Buy” and a consensus target price of $25.90. Evolent Health Stock Up 0.1 % EVH opened at $12.95 on Friday. Evolent Health, Inc. has a one year low of $11.17 and a one year high of $35.00. The company has a debt-to-equity ratio of 0.58, a quick ratio of 1.04 and a current ratio of 1.04. The stock has a market capitalization of $1.51 billion, a P/E ratio of -14.23 and a beta of 1.58. The business’s 50-day simple moving average is $21.83 and its 200-day simple moving average is $23.41. Evolent Health Profile ( Free Report ) Evolent Health, Inc, through its subsidiary, Evolent Health LLC, offers specialty care management services in oncology, cardiology, and musculoskeletal markets in the United States. The company provides platform for health plan administration and value-based business infrastructure. It offers administrative services, such as health plan services, pharmacy benefits management, risk management, analytics and reporting, and leadership and management; and Identifi, a proprietary technology system that aggregates and analyzes data, manages care workflows, and engages patients. Featured Stories Want to see what other hedge funds are holding EVH? Visit HoldingsChannel.com to get the latest 13F filings and insider trades for Evolent Health, Inc. ( NYSE:EVH – Free Report ). Receive News & Ratings for Evolent Health Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for Evolent Health and related companies with MarketBeat.com's FREE daily email newsletter .