It’s probably going to be one of the most discussed topics of the 2010 season — Derek Jeter and his upcoming new contract. I touched upon this subject just days ago and today in the Times, Tyler Kepner has his own views and he explains them.

The Yankees have long said they will not break precedent and discuss contracts before expiration, especially now that Rivera and Girardi’s contracts are also up. Instead what we may see here, Kepner expains, is that this whole thing will be more about how the Yankees treat this process and what Jeter and his camp ask for. Will Jeter ask for a contract to equal the end of Alex Rodriguez’s contract, which is at the age of 42? Jeter will be 37 in 2011.

Will Jeter ask for marketing incentives like A-Rod has for each homerun milestone he passes — this time on the hits record? 3,000? 4,000? 4,257?

One thing is for sure for both the Yankees and Jeter. They need each other.