Proposals for a two-tier Scottish Premier League of 10 teams each are to be put to clubs next Monday, reports BBC Sport.
As part of the reconstruction, play-offs would be introduced, the season would start earlier and a winter break would be built in.
The leagues beneath the top two would be regionalised if the plans put forward by the SPL's Strategic Working Group are ratified.
It is anticipated any changes would be introduced the season after next.
The working group met on Sunday to draw up final details of what will be presented to all 12 SPL clubs at a meeting on 20 December.
While the proposals could be voted on at next Monday's meeting, it is understood a deferral of the vote until January is more likely, to allow clubs to fully consider the detail of the plan.
Equally, it is possible change could be pushed through in time for the beginning of next season, but season 2012/13 is viewed as being a more realistic timeframe.
Eleven of the 12 teams would have to vote in favour of the proposals in order for them to go through, a scenario that is not yet seen as inevitable.