2016 New York Yankees CBT Estimate

	A	B	C
1	2016 New York Yankees Competitive Balance Tax Payroll Estimate
2	PinstripePundits.com
3	@PS_Pundits
4
5	Tab	Description	Amount
6	A	Guaranteed Contracts	$199,421,975
7	B	Arbitration Eligible	$16,175,273
8	C	Pre-Arbitration Eligible	$8,448,960
9	D	Miscellaneous	$4,898,347
10		Player Benefit Costs (1)	$12,900,000
11		Total	$241,844,554
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13		Luxury Tax Threshold	$189,000,000
14		Amount Over Threshold	$52,844,554
15		Luxury Tax (50%)	$26,422,277
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18		Sources:
19		Cot's Contracts	http://www.baseballprospectus.com/compensation/cots/al-east/new-york-yankees/
20		MLB CBA	http://mlb.mlb.com/pa/pdf/cba_english.pdf
21		Player Benefit Costs	http://www.usatoday.com/story/sports/mlb/2015/12/01/los-angeles-dodgers-luxury-tax-record-payroll-new-york-yankees/76612114/
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23		(1) All 30 clubs contribute pay Player Benefit Costs (i.e. Medical Costs, Allowances, etc). Per the CBA, these costs are included in the payroll computation for Competitive Balance Tax purposes.
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