Maximum Keeper Payroll = $300
Maximum Active (Yahoo) Players = 50 (does not include players placed on Yahoo's DL)
First Round Draft Picks may not be traded.
The payroll is in effect at all times, however "expiring" contracts do count, because there is no obligation at the end of the season.
When resigning a player, add their expiring contract value with the most recent MLB.com value (from the beginning of the season) and divide the total by two. Fractions are always rounded up.
Ie. $25 + $32 = $57
$57 / 2 = $28.5 ==> $29
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