The New Year's wrestling match is a wrestling match that supposedly happens every year at midnight on New Year's Day. The wrestling match is broadcast on television live and held between a baby in a diaper wearing a red sash reading "NEW YEAR" and an old man with a long white beard and a yellow medallion reading "LAST YEAR." The old man is really weak, but "fights dirty," using tricks such as offering the baby a giant baby bottle full of milk, which he then squirts all over the kid. If the baby wins, the new year begins, but if the old man wins, then the baby has to live with a groundhog and there are six more weeks of winter.
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