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The #1 seed gets preferred treatment, the rest are assigned based on factors such as proximity and history with the bowl.
It changes all the time, but that's not the current criteria. When they went to 12, with the six big bowls serving as the quarterfinal and semifinal hosts, the agreement was that the Rose Bowl would get the Big Ten champion if they are in the top four, when the Orange is a quarterfinal host, it gets the ACC champion if they are in the top four, while the Sugar Bowl, which had contracts with the SEC and Big XII, gets the higher ranked of those two champs, assuming one is in the top four in years in which the Sugar Bowl hosts a quarterfinal.
It's almost a lock that the Big Ten champ will be in the Rose (it will be a lock if Ohio State beats Michigan).
If Georgia wins the SEC, they are going to the Sugar Bowl. There is some chance that Tech could be higher ranked than the SEC champ and end up in New Orleans, but a four seed, and Cotton Bowl pairing, seems more likely if they are in the top four.
