Rafa Benitez and Liverpool's American owners have drawn up ambitious plans for the coming year. The News of the World says George Gillett and Tom Hicks have put together an ambitious business plan. It includes:

* New summer deals for Gerrard, Fernando Torres, Jamie Carragher, Dirk Kuyt and Daniel Agger costing more than £120m over four years.

* A guaranteed minimum £20m summer transfer kitty every season for the rest of Benitez's reign.

* A radical review of the structure of the club, with the possible formation of a new, non-executive board to run Liverpool in the owners' absence.

* Defensive legend Sami Hyypia joining the backroom staff as player/coach.

* A new deal for Benitez's assistant Mauricio Pellegrino.