As much as the Yankees claimed that re-signing DJ LeMahieu was their top priority this winter, their actions have made their true goal clear: ducking the luxury tax. Every decision they’ve made, from seemingly letting three of their 2020 starting pitchers depart, to stretching LeMahieu’s guarantee as far into the future as possible, was made with the $210-million CBT threshold in mind.
The Yankees’ quest to duck the tax has been a self-imposed journey, a puzzle of their own making. There’s no rule that says they have to spend less than $210 million, only a rule that says spending more than that will cost them a few million bucks.