They're way over it after signing Bauer, but why would they care? It's not like they can't afford it, and they weren't over in '19 (and wouldn't have been in '20 had there been a tax last year).
at this point, the number I saw on Cot's was $27MM over the threshold. Yes, they reset last year. Isn't there a second threshold for real gross overspenders?
Next year, they have Jansen, Kershaw, Seager off the books. Bellinger I think is arb 3 of 4. Conceivably, they could reset next year.