Both sides remain far apart, with the main issue - taxing payrolls to create a revenue pool for small-market teams - taking up all the time. Other issues haven't been addressed.
TAXATION SYSTEM
Players' position: Suggest a graduated tax on payroll on the top 16 teams, growing from 1% to 7%, and a 3% tax on the gate receipts of the top 16 teams in revenue. The NHLPA says this would raise about $20 million to help smaller market teams and league projects.
Owners' position: Seek a steeper graduated tax on team payrolls. The tax would begin at 0.5% and increase 5% for every $325,000 above the league average, topping off at 122% of the last $325,000 of the amount over the average. The league also plans 3% on gate receipts, with this tax credited against the payroll tax. This money would be distributed to smaller market teams so they would be able to afford salaries for top players. However, the players think this is a salary cap by another name.
ROOKIE SALARY CAP
Owners: Appalled by the five-year, $12.5 million contract given to Alexandre Daigle by the Ottawa Senators in 1993, owners have put forth two proposals. One establishes salary amounts to be paid on the basis of where a player was chosen in the draft. The other gives each team a set amount to spend on rookies each year, with teams deciding how they want to spend it. This is a major issue for the owners.
Players: Though some players have said they would trade a rookie salary cap for liberalized free agency, NHLPA executive director Bob Goodenow and his negotiators are united in opposition. They think the rise in rookie salaries has helped raise veterans' salaries.
FREE AGENCY
Owners: Unrestricted free agency for players over age 28, except for one player on each team who would be designated a franchise player. Teams would retain matching rights for that player. Players: Similar, but they balk at the franchise player.
SALARY ARBITRATION
Owners: In exchange for a more liberal free agency system for players from 22-28, they want to end salary arbitration. They want no arbitration for players with fewer than three years of service, even though they would be ineligible for free agency.
Players: Players view salary arbitration as a vehicle to obtain top market price for all players. They want to switch the rules so the arbitrator would have to pick the team's or player's proposal, rather than a figure in between, as is the case now.
