1. 'As' the New Year approaches us with hopes anew, here is 'to' wishing you and your family a wonderful year ahead.

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Q1: What is the meaning of 'As'?
According as, when, while, or because?

Q2:Do we have to use 'to' in the sentence? Or do we have to delete it?

It means that as it is happening that the calendar is getting nearer to January first and the new year... It's "shorthand" for all the rest of those words. As it is happening...

No, you do not have to use "to" in that sentence. It is an allusion to lifting a glass in a toast, "Here's to the King" or the honored guest - in this case, to the person or persons you are wishing well. "Here's to you!" A toast to the good wishes we all have for each other. The sentence doesn't need the "to", but it's okay.

Q1: The word 'As' in the given sentence is used as a conjunction meaning "when" or "while". It is used to indicate that something is happening at the same time or in the same way as something else.

Q2: Yes, we need to use 'to' in the sentence to convey the intended meaning. The phrase "Here is to wishing you and your family a wonderful year ahead" is a toast or a well-wishing expression. By using 'to', we are expressing good wishes or a hope for something positive in the future.