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			$.02...
 Just like anything else, common sense has to be applied...  If there is reasonable doubt as to whether the player is down or the play has ended, then a hit on the ballcarrier, if otherwise clean, probably won't be flagged...  If the player is obviously down, then a late hit gets flagged, regardless of the whistle...
 
 The only whistle guideline I can provide is this:
 If the whistle has blown, the play is dead.
 
 The opposite statement:
 If the whistle has not blown, the play is not dead.
 is FALSE
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