For the first time since 2009, the Red Sox payroll fell below the luxury tax threshold. According to The Associated Press, the team's payroll as calculated for luxury tax purposes (factoring in average annual value of salaries of players on the 40-man roster, adjustments for cash in trades, benefits and bonuses) fell $47,177 under the $178 million luxury tax threshold in 2012, with the team's franchise altering trade of Adrian Gonzalez, Carl Crawford, Josh Beckett and Nick Punto having removed just enough salary to push the team under the luxury tax threshold.
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