Below is a listing of the Yankees’ current and projected 2014 salary obligations compared to the $189 million luxury tax threshold. For a list of various articles pertaining to the so called “Plan $189″, click here.
(1) Alex Rodriguez’ 2014 AAV is $27.5 million, but because of his suspension, only the portion allocated to off days [$27.5 million * 21/183] is added to the Yankees payroll.
(2) Hiroki Kuroda has innings pitched bonuses that add $250,000 to his salary when he reaches 190 IP and 210 IP.
(3) Click here for an explanation of Derek Jeter’s AAV calculation. Jeter has potential bonuses totaling $6 million, but they are constrained by a maximum 2014 salary of $17 million.
(4) Alfonso Soriano’s AAV is offset by payments made by the Cubs. He also has various incentive bonuses.
(5) Brian Roberts has escalating PA-based incentive bonuses adding up to $2.6 million.
(6) Brendan Ryan has undisclosed bonus incentives. His AAV is based on two guaranteed seasons at $2 million per year plus one player option worth $1 million.
(7) Shawn Kelley will receive a $25,000 bonus if he appears in 55 games.
(8) Click here for explanation of benefits calculation.
(9) Minimum salary requirements for remaining rosters slots are based on: (1) $500,000 mandatory minimum for active roster slots; and (2) $40,750 minimum for minor leaguers without a major league contract and with no major league experience. However, based on composition of Yankees current 40-man roster, the 15 non-active rosters would cost a minimum of $1.141 million (using $40,750/$81,500 minor league minimums based on MLB experience).
(10) Estimates for Michael Pineda and David Phelps are purely (un)educated guesses.
(11) Masahiro Tanaka’s AAV does not include the $20 million posting fee.