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The sides have been divided mostly by two issues, the division of revenues and the structure of the salary cap system.
Players oppose a hard salary cap, and they believe owners' attempts to make the luxury tax more punitive and limit the use of spending exceptions will effectively create one. Also, each side has formally proposed receiving 53 percent of basketball-related income after players were guaranteed 57 percent under the previous collective bargaining agreement.
Stern said last week that he wanted a breakthrough Tuesday, even saying his "gut" told him there might not be games on Christmas Day if there wasn't an agreement before his owners' meetings.
Tuesday marked the 110th day of the lockout. Stern wiped out the first two weeks of the season -- exactly 100 games -- last week. The cancellations marked the NBA's first work stoppage since the 1998-99 season was reduced to 50 games.
More could be coming without a new collective bargaining agreement soon. The sides have been going nowhere despite frequent meetings in recent weeks, so Stern said they welcomed help from Cohen, who was present for talks between NFL owners and players for 16 days in February and March before that mediation broke off.
[Associated Press;
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