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Remember, the whole point of PSK is to not take away possession from R for a foul that occurs after K has elected to give possession to R.
IP does not fall into that category. R's 12th player is committing a foul the entire time he is on the field. If he is on the field before PSK goes into effect, then it is not a PSK foul.
This does raise an interesting question: if a 12th R player comes onto the field during the return, is it PSK? I would think yes, but I'm curious to know what all of you think.
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