The problem isn't so much the luxury tax, because considering the fact that Lugo's $9 million and most likely Lowell's $13 million (with the Sox paying around 9 million) are not counted towards the luxury tax threshold because they'll each be on another team's roster. The issue is the budget they had established in the first place didn't account for the extra money Bay is going to make this year, therefore, they're looking to backload the contract, but as i said before, they should worry about the luxury tax, because it will be quite a hit if they fail to deal Lowell ,and quite frankly, it's their money. The Sox are not the Yankees.