Gosh if I were the Yankees, would you rather have ARod in 2014 in his age 38 year (he will turn 39 in July) or have him sit out 2014 only to be back on the roster in 2015 in his age 39 year?
Obviously there is no way the Yanks could pick and choose when he serves the suspension, but would have been good for them if they could have wiped out one year on the back end of the contract. This assumes they are stuck with the entire remainder of the contract and don't trade him or anything (which I can't imagine another team willing to do that)
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