The Atlanta Braves have sparked debate this offseason due to their inactivity in the free-agent market, despite ranking fourth in luxury tax payments at $276 million.

Top earners like Austin Riley and Matt Olson significantly impact the tax threshold, with Riley's salary accounting for 8.95% of it. The Braves have a mix of homegrown talent and players acquired through trades, indicating a strategic approach to roster construction.

While they haven't signed major free agents, their willingness to spend is evident, as shown by their substantial tax bill. The Braves' financial decisions reflect a balance between investing in talent and managing luxury tax implications.

The New York Yankees have officially signed first baseman Paul Goldschmidt to a one-year, $12.5 million contract, enhancing their roster with another former MVP. Goldschmidt, who previously played for the St. Louis Cardinals, had a solid 2023 season, hitting .245 with 22 home runs and 65 RBIs.

This acquisition allows the Yankees to utilize Cody Bellinger in the outfield, while Goldschmidt's defensive prowess at first base adds depth to the team. He joins a roster that already includes MVPs like Giancarlo Stanton and Aaron Judge.

The New York Yankees have secured veteran first baseman Paul Goldschmidt on a one-year deal worth $12.5 million as they aim to strengthen their lineup. Goldschmidt, a seven-time All-Star and 2022 NL MVP, brings a wealth of experience from his time with the St. Louis Cardinals and Arizona Diamondbacks.

His impressive accolades include four Gold Gloves and five Silver Sluggers, making him a significant addition to the Yankees, especially after the departure of Juan Soto to the Mets. This move follows the recent acquisition of 2019 NL MVP Cody Bellinger from the Chicago Cubs, highlighting the Yankees' proactive approach this offseason.

The MLB free agency period has seen some hefty contracts, with Juan Soto's 15-year, $765 million deal with the New York Mets raising eyebrows. While Soto's offensive prowess justifies the investment, other contracts have sparked debate over their value.

Max Fried's eight-year, $218 million contract with the New York Yankees is scrutinized for its length, despite his talent. Tyler O'Neill's three-year, $49.5 million deal with the Baltimore Orioles hinges on his health, while Nathan Eovaldi's three-year, $75 million contract with the Texas Rangers raises concerns due to his injury history.

Michael Conforto's one-year, $17 million deal with the Los Angeles Dodgers is seen as a slight overpay given his recent performance. Luis Severino's three-year, $67 million contract with the Oakland Athletics is a gamble based on his past injuries. Frankie Montas' two-year, $34 million deal with the New York Mets also raises questions due to his inconsistent performance. Lastly, Alex Cobb's one-year, $15 million contract with the Detroit Tigers could be a risk given his age and injury issues.

The MLB offseason has seen nearly $2 billion spent, with Juan Soto's record-breaking $765 million contract leading the charge. While Soto shines as the biggest winner, the Houston Astros have faltered, trading Kyle Tucker and failing to re-sign Alex Bregman. The Chicago Cubs have improved by acquiring Tucker, while the Milwaukee Brewers have lost key players like Willy Adames and Devin Williams.

Left-handed pitchers have thrived this offseason, with Max Fried and Blake Snell securing lucrative deals. However, corner infielders remain unsigned, indicating a market shift. The Oakland Athletics have made strides by signing Luis Severino and acquiring Jeffrey Springs, positioning themselves for a potential postseason push.

Meanwhile, the AL Central teams have been notably quiet, with minimal activity and trades that raise questions about their competitiveness in 2025.