Injured Reserve/Retired Roster:
Each
team is allowed 3 Injured Reserve/Retired Roster spots.
An owner may place a player on I.R. as long as the player is
on Injured Reserve in the NFL or if a player "retires" but you
think will return to action (i.e. Brett Favre).
Once a player is
placed on the I.R./Retired Roster, he no longer counts toward
the 50-man roster limit and the owner may choose to trade
for another player to take his place.
Players on the I.R./Retired Roster are frozen for the year and
may not be traded or cut. Any players on the I.R./Retired
Roster count against the 50-man limit after the end of the
season.