Just adding one small caveat to a very good response.In the offseason, the 60-day DL guys do count against the 40-man, so before the Rule V we have to add back guys like Loewen (if we were keeping him on the 40-man, which we're not, but thats another topic), Baez and others who were on the 60-day DL when the season ended. I'm not sure when you can start not counting the 60-day DL guys against the 40-man, whether its the start of ST or not until the regular season begins.