As an addendum, I think the best case scenario is that the calculation above is correct. That would very much make Tanaka a tipping point on whether they want to be in the luxury tax indefinitely or not. If they don't sign him, then they reset the tax rate, and while A-Rod's salary coming back basically wipes away all the money they have leaving in free agency, they can at least spend with a less heavy burden, plus they'll actually have received money from revenue sharing. If they do add Tanaka, they'll pay penalties this year(~10 million), they won't get anything from revenue sharing, they'll definitely pay penalties next year at the rate that's over 30% higher(they also have no large contracts coming clear after 2015). Basically, signing Tanaka is also signing up for a pretty huge additional payment, maybe of up to $50 million. They're the Yankees, so maybe they don't care. I still think they're the biggest threat to the Cubs in getting Tanaka. But unless I'm missing something pretty substantial(very possible, again I'm no luxury tax guru), if the Yankees are at all serious about staying under the tax this year, they have good reason to pass. Well, now I have all too much hope. Thanks for that, jerk. Yup, I've done a complete 180 yet again. THIS BETTER WORK, NERDLINGER.