Key points in final NHL, union proposals

A look at key points in the final proposals traded by the NHL and the players association:

SALARY CAP: The NHL presented a final cap offer of $42.5 million, with an escalating luxury tax below that. The players association countered with a $49 million cap that would allow teams to go as much as 10 percent above that twice during the deal and be subject to a luxury tax.

LINKAGE: The NHL dropped its demand to have a link between league revenues and player costs. Once that happened, the players association agreed to a salary cap.

SALARY ROLLBACK: The sides agreed to the players association offer of a 24 percent rollback on all existing contracts that was proposed as part of the union's Dec. 9 framework.