(BCSNN) — With the Dec. 1 deadline looming, the future format of the College Football Playoff remains uncertain as the Southeastern Conference and Big Ten continue to disagree on how best to structure an expanded postseason. Despite months of negotiations and frequent communication between SEC Commissioner Greg Sankey and Big Ten Commissioner Tony Petitti, the two power conferences have yet to reach consensus on a model that would take effect in 2026.

The current 12-team format, introduced in 2024, guarantees spots for the five highest-ranked conference champions and seven at-large selections. However, discussions surrounding a potential expansion to 14 or 16 teams have intensified, with the SEC and Big Ten holding significant sway under a memorandum of understanding signed last year. That agreement grants the two leagues authority to propose and implement changes, provided they act jointly.

The Big Ten has advocated for a “4-4-2-2-1” model, which would award four automatic bids each to the SEC and Big Ten, two to the ACC and Big 12, one to the highest-ranked Group of Five champion, and three at-large berths. Petitti and several Big Ten athletic directors argue that such a format reflects the competitive depth of their conferences and incentivizes stronger non-conference scheduling.

Conversely, the SEC has shifted its stance in recent months, now favoring a “5+11” format that includes five automatic qualifiers for conference champions and 11 at-large selections. Sankey, speaking at SEC Media Days in Atlanta, emphasized the importance of rewarding overall strength of schedule and maintaining flexibility in the selection process. “We have a 12-team playoff, five conference champions. That can stay if we can’t agree,” Sankey said, signaling that the current format could persist if no resolution is reached.

The disagreement has sparked broader concerns across college athletics, particularly among the ACC and Big 12, which have voiced support for the 5+11 model. Big 12 Commissioner Brett Yormark recently “doubled down” on his league’s position, stating that the format “allows us to earn it on the field” and avoids a professionalized structure that could marginalize smaller conferences.

Complicating matters further is the disparity in conference scheduling. The Big Ten plays nine league games, while the SEC remains at eight. Big Ten officials have expressed reluctance to support a format with a large at-large pool unless the SEC increases its conference slate. Sankey, however, defended the SEC’s scheduling rigor, noting that all 16 teams play at least nine games against power conference opponents.

Meanwhile, the College Football Playoff Management Committee is preparing to finalize adjustments to the selection criteria, including enhanced metrics for strength of schedule and a new “strength of record” data point. These changes aim to better reflect competitive performance and could influence how future formats are evaluated.

With the Dec. 1 deadline set by ESPN executives for a decision on the 2026 playoff structure, stakeholders across the sport are bracing for a pivotal few months. Whether the SEC and Big Ten can reconcile their differences remains to be seen, but the outcome will shape the postseason landscape for years to come. Sankey, for his part, remains measured: “We don’t need unanimity. But we do need responsibility.”