John,
Shoulder seasons are an attempt by the agency to comply with a law passed in 2003 that mandates the legislature manage "at or below" objectives for big game animals. That has been compounded by directives from the Governor's office to find ways to better manage elk while improving landowner/sportsmen relationships, even more legislative influence, and a lot of complaining by ranchers who feel that they have too many elk wintering on their places.
the seasons are valid this year in some Region 4 hunt districts and will be open until February 15. You can hunt on private, DNRC State Trust Lands & BLM lands but not National Forest or Wildlife Management Areas.
You can theoretically take up to two elk if you have your A tag and a leftover 004-00 B tag (I have both). Phone lines have been swamped and it is expected many Montanans will participate in the shoulder seasons. There are a lot of problems with how this has been put together, and some good intentions but it gets convoluted quickly, just as it gets controversial quickly. Rob, Tony & Randy have a really good handle on the complexities.