from Elliotte Friedman of CBC,
It's likely the "make whole" provision is the key to getting a deal done. Both sides know they are eventually getting to 50/50, but it's impossible to arrive there without 1) the players eating a chunk of their contracts or 2) the NHL "protecting" those signed deals somehow.
That protection is the "make whole" proposal.
However, when the NHL first injected this idea into the process, it was to be funded by the players. Any salary one of them later received for losses over the next two seasons would count against everyone else's.
Once this was explained to the players, they lost interest.
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