A record number of six teams are assessed luxury tax payments for the coming season. Not surprisingly, the Dodgers ($31.8 million) and Yankees ($27.4 million) lead the pack of profligate spenders by a long shot. They are joined by Boston, Detroit, San Francisco and the Cubs, who are all assessed penalties under $5 million. The Yankees have been assessed a penalty in each of the 14 years the system has been in existence.

The Marlins sign two relievers who pitched for the Red Sox this year, Junichi Tazawa, who gets a two-year deal for $12 million, and Brad Ziegler, who will receive $16 million over two years.