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Futurecoach,
An easy way to think of it is like this. If there is an IW and the team in possession chooses to replay the down all it means is that the down that the IW was on never happened. You go back to the previous spot and replay the down. If the clock has run out, then it is an untimed down. Doesn't really matter what down it is because the game is over when that down ends.
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