Good article today about the negotiations: http://www.nypost.com/sports/21366.htm The league's response to Thursday's offer is telling. If the NHL had any intention of negotiating a deal with the union, it would be crafting a line-by-line response to the offer to present as a counter tomorrow in Toronto. Unless every bit of information is incorrect, the league's not doing that. Instead, it is preparing to submit a cap proposal to the union, and most likely the one it would intend to implement after attaining declaration of an impasse. Never lose sight of this critical point: Once the NHL begins to bargain over tax rates and tax thresholds, the league loses its claim of impasse. Which side is disingenuous?