THe owners want an 18 game season and all the revenue it will provide. The players don't want to play another two regular season games. To solve this problem give the owners their 18 game season BUT each player is only allowed to play 16 regular season games.

Owners get more money without having to pay the stars more.

Players get some needed rest during the season.

And I think it would add some intrigue to see when the coach sits his best players.

Add some players to the practice squad and you're good to go.