Steinbrenner's heirs may save hundreds of millions because he died in gap year for estate tax http://finance.yahoo.com/news/Taxwise-Steinbrenner-picked-a-apf-4262998792.html?x=0
It wouldn't surprise me if he deliberately died this year with the stipulation that any taxes saved be used to outbid the Red Sox on any big name free agent for the next 20 years.