The Yankees may make free-agent decisions this winter based on how it will effect their payroll in 2014. The organization is saying that they are driven to have a payroll of $189 million or less in 2014 when that becomes the luxury tax threshold because the incentives that come via the new CBA are just too great for them to ignore. If they are at $189 million or less for the three seasons from 2014-16, they not only avoid paying one cent in luxury tax, which would rise to 50 percent for them as repeat offenders, but they also would get roughly $40 million in savings via the to-be-implemented market disqualification revenue sharing program.