From Jon Heyman:
There is a good chance Rafael Soriano will invoke his opt-out clause following a season in which he has been a savior for the Yankees, people familiar with the situation say.
Soriano has a clause that allows him to walk away from the Yankees after this season rather than stay and make $14 million for 2013, and opting out would enable him to try to obtain a multi-year deal to close elsewhere or possibly lengthen his Yankees commitment. If he opts out, he receives a $1.5 million buyout, making the difference between staying and going $12.5 million.
Soriano would be a setup man with David Robertson to all-time great closer Mariano Rivera if he returns next year. After saving 37 games in 40 opportunities, presumably he would be a hot player as a free agent, as Jose Valverde is the only comparable closer due to become a free agent. However, the closer market has been somewhat inconsistent lately.
Yankees people believe they have a very solid relationship with the quirky Soriano and aren't convinced he would exercise the opt-out clause when $14 million is a significant salary. It's also possible the sides could work out a multi-year deal, in which Soriano would set up in 2013 then close after that.
Heyman then goes on to remind us that one of the Yankees "great goals" is to get that payroll under the luxury-tax threshold, which is $189 million. If the Yankees stick to their "great goals" than I assume if Soriano opts-out his Yankee career will be over.
That said, everything changes is Mo decides to hang up the spikes. If he does retire, than this becomes a no-brainer for the Yankees. And honestly, even if he doesn't retire, I'd like to see the Yankees bring Soriano back. First of all, he's a great insurance policy, and second, he's better than any other setup option the Yankees have, even if he's going to cost $12-$15 million per.
What do you think? Should the Yankees resign Soriano even if he opts-out?