After an ownership change, months of speculation and two vetoed trades, The Miami Marlins have agreed in principle to a deal that would send reigning National League MVP Giancarlo Stanton to the New York Yankees for second baseman Starlin Castro and prospects Jorge Guzman and Jose Devers. Stanton, 28, is owed $295 million over the next 10 years. The Yankees would be on the hook for $265 million of that, with the Marlins kicking in $30 million as part of the deal, according to multiple reports and first reported by The Athletic. Stanton has the right to opt out of his contract and become a free agent after receiving $77 million over the next three seasons. The trade has yet to become official, as Stanton must still agree to the terms as stipulated by his no-trade clause and pass a physical.

Talks between the Yankees and Marlins, whose new CEO is former Yankees captain Derek Jeter, picked up Friday after the St. Louis Cardinals and San Francisco Giants both released statements saying Stanton would not waive his no-trade clause for those teams. The Yankees had thought that any deal for Stanton was completely out of the question, given their luxury-tax concerns and the early demands of the Marlins, but other teams dropping out led New York and Miami to re-engage in talks earlier this week.

Stanton, just the sixth player to win the MVP award while playing for a losing team, led the majors this past season in home runs (59), RBIs (132), extra-base hits (91) and slugging percentage (.631), each of which set a Marlins single-season record, according to ESPN Stats & Information. His 59 home runs were the most in the majors since 2001, when Barry Bonds hit a record 73 and Sammy Sosa had 64.

If Stanton agrees to the deal, he would join sluggers Aaron Judge, who led the American League with 52 home runs last season, and Gary Sanchez, who hit 33, in the Yankees’ lineup for new manager Aaron Boone. Their power in 2017 goes well beyond their home run totals. Judge and Stanton had the two highest average exit velocities on home runs last season, according to Statcast (minimum 10 homers) — Judge at 110.0 mph and Stanton at 109.3. They combined for 47 batted balls with an exit velocity of 115-plus mph, while the rest of MLB combined had 39 such batted balls, according to Statcast. The two also combined for the eight hardest-hit batted balls in the majors last season (Judge with five) and nine of the top 10.

In his eight seasons with the Marlins, Stanton, a career .268 hitter, has belted 267 home runs and has 672 RBIs. He has never played on a winning team; the Yankees reached Game 7 of the American League Championship Series last season. The four-time All-Star selection was the 76th player taken in the 2007 draft. Of those taken before him, 21 have played fewer than 100 games in the majors and 27 never made a big league debut.

Sources told ESPN’s Andrew Marchand that the Yankees’ luxury tax number for Stanton’s salary will be $22 million or slightly less. When combined with what they’ll save by unloading Castro’s contract, the Yankees will fall under the luxury tax this winter. The Yankees’ payroll for purposes of baseball’s luxury tax was about $209 million this year, and owner Hal Steinbrenner had promised to reduce it below next year’s $197 million threshold, which would reset the team’s base tax rate from 50 percent to 20 percent in 2019. That would put the Yankees in better position for next offseason’s free-agent class, which includes Bryce Harper, Manny Machado and possibly Clayton Kershaw. Alex Rodriguez ($27.5 million) comes off the team’s payroll after this season, and five high-priced Yankees have become free agents: CC Sabathia ($20 million), Matt Holliday ($13 million), Michael Pineda ($7.4 million), Todd Frazier ($4,918,033) and Jaime Garcia ($4,961,721).

After missing out on Japanese right-hander Shohei Ohtani, the Yankees are expected to seek starting pitching to bolster a rotation currently projected to include Luis Severino, Masahiro Tanaka, Sonny Gray, Jordan Montgomery and Luis Cessa.

Stanton would take a cut in take-home pay for his games in the Bronx. While Florida has no state income tax, New York State has an 8.82 percent top rate on income and New York City a 3.876 percent top rate.

Meanwhile, Jeter is expected to reduce the Marlins’ payroll by at least 20 percent to $90 million or less. The Marlins shed $38 million of salary through 2020 by trading two-time All-Star second baseman Dee Gordon to the Seattle Mariners on Thursday for three prospects. If Stanton OKs the trade, Castro, who hit .300 with 16 home runs this year, would be a candidate to replace Gordon at second base for the Marlins. However, Castro might also be dealt by Miami because of his contract as he’s due $10 million in 2018 and $11 million in 2019, with a club option of $16 million in the final year of his contract in 2020.

Gary Denbo, the Marlins’ new vice president of scouting and player development, has familiarity with Guzman and Devers — the two prospects who would join the Marlins as part of the deal — as he’s spent the past eight years with the Yankees and oversaw a farm system that ranks among the best in baseball. Guzman joined the Yankees as part of the trade that sent catcher Brian McCann to the Houston Astros in November 2016. Guzman went 5-3 with a 2.30 ERA in 13 starts for Class A Staten Island in 2017. Devers, the cousin of Boston Red Sox third baseman Rafael Devers, is an 18-year-old who hit .245 with 16 RBIs in 53 games of rookie-ball play this year.

More Marlins deals are possible at the winter meetings beginning Sunday in Orlando, Florida, with Castro and outfielders Christian Yelich and Marcell Ozuna possibly on the trading block.

Obviously this deal is a major coup for the Yankees, who once again find a superstar player ripe for their taking, in a move (and set of circumstances) eerily reminiscent to their acquisition of Alex Rodriguez before the 2004 season. For the Marlins, its a questionable move to say the least, even though they were backed into a corner of their own making after a mandate to dump payroll and Stanton’s subsequent veto of deals to the Giants and Cardinals. Most new ownership groups taking over middling teams would normally want to start with a clean slate and rebuild their clubs from within, but generally trading away a major star should help with a rebuilding process.

Because of their desire to eat as little of his contract as possible, they already started the process with one hand tied behind their back, and the fact that Stanton can opt out in three years provided a further handcuff. Add into the mix his no-trade clause and they were basically held hostage in terms of the return and the teams they could trade him to. One way or another, this is currently a poor return for the premier power hitter of this generation, and the fact that Jeter is the current face of the Marlins doesn’t help sell this from a PR standpoint. Maybe Guzman and Devers develop into future faces of the franchise, maybe the next trades they make bring back a better return, and maybe the every move the Marlins make from this point on leads to a renaissance bringing them back to the World Series the way their 1998 firesale helped lay the groundwork to their 2003 World Series win. As of right now, the Marlins look a thousand times worse, and once again, the Yankees make out like kings.

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