[fulltritty]

Here's a good breakdown of some of the issues from ESPN.

Free agency: The union proposed allowing players reach free agency at 29½ years old at five years of service time. The league remained steadfast: Six years of service as a non-starter.

Competitive-balance tax: The CBT, or luxury tax, threshold is currently at $210 million and serves as a de facto salary cap. The league offered to raise it to $214 million and scale it to $220 million by the end of a new agreement, though it would include more onerous penalties for exceeding it. The union dropped its CBT ask to $245 million in its most recent proposal.

Arbitration: The system that allows players with three to six years of service to negotiate their salaries for the first time is a significant point of contention. The union continues to ask for arbitration to begin after a player's second season. The league proposed a system that would replace arbitration entirely and pay players based on a formula.

Competitive integrity: The league offered a draft lottery for the first three picks. The specifics of the union's proposed changes to the draft are unclear, though Meyer said the players' proposal "offered to build in advantages for small-market teams" in the draft.

Pay players earlier: The union asked for a significant hike in the league minimum salary, which is currently $570,500. The league offered a bump higher than past seasons but not close to what the players sought. Further, both sides are open to the idea of a bonus pool that could enrich players with zero to three years service time who reach certain incentives, whether it's All-Star appearances or MVP and Cy Young votes.

Expanded playoffs: MLB proposed a 14-team plan. The union countered with a 12-team plan that would include realigning each league into one eight-team division and another seven-team division.

Revenue sharing: The union proposed the $100 million reduction -- almost certain to be a non-starter among the smaller-market teams enriched by the redistribution -- so larger-market teams would have more to spend in free agency. Though revenue sharing has played a vital role in previous agreements, the league identifying it as a red-line item could sideline it from future talks.

Service-time manipulation: One of the trickiest issues, the union wants players to be able to earn extra service days -- which go toward time accrued toward free agency -- via accomplishments. The league has consistently rejected the idea.

Salary cap: MLB recognizes this is the union's red line and has not proposed it. In an early proposal to the union, the league did offer a $100 million salary floor -- with a $180 million CBT threshold. The union rejected it, operating on the idea that a hard cap naturally follows a hard floor.