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Final 1997 baseball payrolls by average annual value as compiled by management’s Player Relations Committee for luxury tax purposes. Payrolls are for 40-man rosters and include averages of multiyear contracts plus $5,100,715 to cover health and pension benefits; clubs medical costs; insurance; workman’s compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.
