There’s no sign of a settlement in the UPS strike. No negotiations are scheduled as the close to 185,000 Teamsters’ strike enters a third day. The union says it makes sense to get back to the bargaining table, but the company says it’s made its final offer. Tensions have also grown on the picket lines. Police made at least nine strike-related arrests yesterday, bringing the walkout’s total to at least 31. One major sticking point in the dispute is a UPS proposal to withdraw from the Teamsters union-wide pension plan and take direct control of the retirement money. The Teamsters see the company’s move as an attempt to get control of any potential surplus for itself. The union says it should retain control where the members’ money is protected.