fromMLB Trade Rumors
13 hours agoCody Bellinger Contract Comes With Higher Luxury Tax Hit For Yankees In First Two Seasons
That would ordinarily come with a $32.5MM average annual value that counts against the team's luxury tax ledger. In most cases, a contract's luxury tax number is taken by dividing the number of guaranteed years from the overall amount of guaranteed money - regardless of the salary distribution. Unlocked performance bonuses or option decisions can subsequently change the calculation, but the AAV is the starting point.
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