An overtime will be treated as an extension of the game where normal rules apply. Coin toss wins preference to kick-off or receive. First team to score wins, however, a winning team must have kicked-off or punted to the opposing team at least once. This provision provides an opportunity for a subsequent tie if the first receiving team (B) scores without punting, then the opposing team (A) scores an equal amount without punting after its first kick-off reception. In this event, without stipulation, the next team to score wins. In the event that team A and team B score unequal amounts after each receiving one kick-off, the team scoring the most points, of course, would win the game. Two-point conversions would remain pertinent and controversial game-ending possibilities. There shall be no time limit in this extra period. [An on-side kick would be considered a kick-off]

Advantage to kick-off first in overtime:

Team A kicks-off to team B. Team B scores immediately. Team A must receive a kick-off and score at least as much on that possession and, therefore, could utilize 4th down as an offensive play instead of a punt. Also, because team B scores first, team A would know the points needed to tie or surpass team B.

Advantage to receive first in overtime:

Team B receives first kick-off and scores immediately. Team A then scores an equal amount after receiving its first kick-off. At this point, the next team to score is the winner. The next possession and chance to win the game with no further stipulations belongs first to team B.

As far as comparing the current overtimes format with the above, that is a difficult task chiefly due to the fact that the current overtimes are not football! The essence of the great game of football is field position, special teams play, and time management; not red-zone offense vs. goal-line defense.

As a note, overtimes in the regular season are completely unnecessary. The rare and somewhat satisfying battle between two teams refusing to lose would be and have been some of the very best of that year.