If the Yankees are to reduce payroll from the current $212 million level to $189 million by 2014, not only will they avoid paying luxury taxes ($14 mil in 2011), they will also be eligible to receive a rebate on some of their revenue-sharing outflows.

The Yankees are looking at significant savings if everything goes according to plan. So, if the organization’s costs are reduced, will some of those savings be passed along to the fans? Or will the Steinbrenners just pocket the extra dough, while investing less in the baseball product?