Update: Qualifying offers will be $13.3M this offseasonBy
August 1st: Via Buster Olney, qualifying offers to free agents after the season will be in the $13.3-13.4M range. Previous estimates had them around $12.4M. Under the new collective bargaining agreement, a team must make a player a qualifying offer to received draft pick compensation. They effectively replaces arbitration.
The Yankees have a number of qualifying offer candidates due to become free agents after the season, specifically Nick Swisher and Hiroki Kuroda. Rafael Soriano could also receive one if he opts out of his contract considering that he’d be walking away from $14M next year anyway. The new draft pick compensation system is pretty wacky, so I recommend checking out this primer at MLBTR.