From Eric Stephen at True Blue LA:
Earlier this offseason, when Russell Martin signed a one-year deal with the Yankees for a guaranteed base salary of $4 million plus incentives, it didn't seem too different from the Dodgers reported offer of $4.2 million plus incentives. The performance bonuses in the Yankees' deal were easier to attain, and could push the total value higher than the Dodger offer, but for the most part both offers seemed similar. However, the Dodgers' offer to Martin was not guaranteed, a source has confirmed to True Blue LA.
Great scoop, Eric!