EDIT: According to Ken Rosenthal, Youkilis has two year offers from other teams in the $16-$18 million range. If Youk believes he'll still be a good player in 2014, then it would be smart of him to take the $12 million from the Yankees, since he'd likely make more than $4-$6 million the following season. That way he'd be making more money over those two years. Of course, if Kevin isn't sure about 2014, then taking the guaranteed year with a bit more money would be smart.
The Yankees have made an offer to free agent Kevin Youkilis according to Bryan Hoch on twitter worth $12 million on a one year deal. It is a pay cut from his $12.25 million he earned last year but after a lackluster season that offer is way higher then I could have imagined. If history is an indicator though the day we make a significant offer to a guy is the day he will sign with a team like the Atlanta Braves so I am not getting my hopes up.