the book says the looser has the option for the second half. Which means a team that elected to kick on first half could end up kicking again. But last season I saw one NFL Gamebook (at nfl.com) of a Redskins game in which the Reds won the Toss and elected to kick. On second half they were receiveing, though. That doesn't make much sens unless there's a fair play agreement between teams. If not, why would you not chose to receive the kick on both halves?
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