That's one part of it.
The other part is that trading him so you can re-set so you can have a lower tax rate for two years so you can (try to) pay the guy $35 million a year for 10 years is not much of a plan.
A lot of Yankee fans are pissed off at Cashman for being too clever about the starting pitching, not just doing the obvious thing and acquiring the big name studs.
Trading Mookie this offseason so you can reset so you can try to sign him for 350 million next offseason seems like a preposterous plan to me, bordering on the rinky-dink.