It seems like the New York Yankees are done making big moves this offseason. However, one notable MLB insider is

The CBT has increasingly become an issue for Yankees owner Hal Steinbrenner. As it stands, the Yankees are a fourth-time CBT payor and expected to pay north of $43 million in luxury tax, according to Cot’s Baseball Contracts.

The New York Yankees still need, as of late January, a third baseman. Unless they want to give DJ LeMahieu and his 52 wRC+ in 2024 a starting gig there, the Yanks need to bring in someone from outside the organization.