HEAD TO HEAD       Each owner will compete directly with their fellow league owners in a Head-to-Head format.  Every week, your weekly score will be compared to your competitors’ weekly score according to a pre-arranged schedule.     If you score more points than the other owner, you will receive a big fat W, which stands for WIN.  In return, if you score fewer points, you will receive an L, for LOSS.  In the case of a tie, the owner with the most total points from his Quarterback will receive the win.    Over a period of fourteen weeks, you will accumulate your win/loss record.  Your final record will determine whether or not you make the playoffs, which will be held in the final three weeks of the regular season.  The playoffs format will determine the BOWL Champion.     The HEAD-TO-HEAD TOURNAMENT is a small but important aspect of your league.  For the most part, it’s for bragging rights, but the winner will get a small cash prize as well.   DIVISIONS     Each owner will be randomly placed into one of 4 divisions.  Your accumulated record will determine your standing within your division, but you will also have a DIVISIONAL record, which is used as a tie-breaker at the end of 15 weeks.   SCHEDULE     The Head-to-Head schedule is set according to a pre-made format.  Opponents are randomly chosen.   TOURNAMENT     The HEAD-TO-HEAD TOURNAMENT takes place over the final 3 weeks of the regular season (15,16,17).  Only 8 owners will qualify, and they will be placed into the brackets in a seeding format based on overall rankings and division winners.    QUALIFYING     To qualify for the TOURNAMENT, you must either win your division, or finish with one of the top four records among non divisional winners.  Qualifiers might be determined by tiebreakers.     The top 4 seeds will be divisional winners, and are ranked according to overall record and tie-breakers.  The other seeds are the next 4 best records, and will also be ranked by overall record and tie-breakers.   TIEBREAKERS     Tie-breakers will follow this order:                                                    1.  Direct competition (who won between tied owners)                   2.  Best Divisional record                   3.  Most wins versus common opponents   TOILET BOWL     Owners who do not qualify for the TOURNAMENT are eligible for the TOILET BOWL.  To qualify for the TOILET BOWL, you must have one of the next 8 best Head-to-Head records.  Seedings are determined the same way as above.     TOILET BOWL winners will receive a prize deemed suitable by the Commish.     Leagues with less then 14 owners WILL NOT have a TOILET BOWL competition.