Third baseman Alex Bregman is expected to opt out of the remaining two years on his three-year, $120 million contract.

He’s one of eight Red Sox players eligible for free agency once the World Series ends. In all, $98.47 million in average annual salary that counted toward the 2025 Competitive Balance Tax will come off the books this offseason.

That total includes Walker Buehler’s $21.05 million average annual value and Devers’ CBT hit. Of Devers’ $29 million average annual value, $12.629 million counted toward Boston’s CBT in 2025 with the other $16.371 million counting toward San Francisco’s CBT. The Red Sox aren’t responsible for any more money remaining on the 10-year, $313.5 million contract that Devers signed in January 2023.

Lucas Giolito ($19.25 million), Liam Hendriks ($5

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