According to Andrew Marchand of ESPN New York, sources tell him that the organization plans to invest $300 million this offseason in a 2008-style spending spree. Although they will remain under $189 million, the organization wants to re-sign Robinson Cano, and they want to sign starting pitch Masahiro Tanaka, catcher Brian McCann, and outfielder Carlos Beltran. The whole plan supposedly hinges on Masahiro Tanaka, who the team plans to make a "strong bid" on. By investing money through the posting system, the team will invest without taking on any additional payroll. After this, the Yankees want to target McCann, and finally Beltran.
Marchand also adds that the team is open to re-signing Hiroki Kuroda and would like Curtis Granderson to return by accepting the qualifying offer, but they don't plan to offer anything more to the outfielder. They also believe that Derek Jeter will accept his player option, which will set his salary at $9.5 million.
Lots of information in this post, so I'll let you digest it all. I'm not entirely surprised at the amount of money they plan to invest, but I am surprised that they're so willing to give up draft picks in their "rebuilding" phase. But, they are the Yankees after all, so spending sprees are never a shocker. I suppose this could be a purposeful leak to throw off their real targets, but I don't see it this time. This looks like the real deal to me.