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Coverage on these situations is often a collaboration between the Umpire and Referee.
For an IP thrown from clearly beyond the line, The R is responsible for judging "Intent" on a pass deliberately thrown incomplete to avoid loss of yardage, or thrown into an area without eligible receivers (Wing officials may offer assistance regarding receivers who may have cut the wrong way, fell or otherwise were prevented from following a planned route)
For passes beyond/ behind the NZ, both the R and U have responsibility for breaches of the NZ. the R, following the passer needs to determine the spot form which the pass was thrown, and when necessary carefully beanbag that spot, and continue officiating.
The U usually retreating to the area of the LOS, when determining "pass", to best observe the area of LOS blocking, should also mark the "spot of the pass" with a beanbag, and also continue officiating.
After the play is completed, either/both beanbags should be checked (against the down marker) to determine whether the NZ has been violated. If so, a delayed flag should be thrown.
As always, if more than 1 official is involved with the actual call, they should confer, review and agree on a single decision, BEFORE and signals are given.
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