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CMat, I don't believe that's the intent of the rule. The intent of the rule is to prohibit players - other than a QB - from lining up in "no-man's land" - i.e. not a back, and not a lineman. The hands under the butt is NOT a violation of this. If you're reading the rule to imply that the player closest to the QB is the player he's got his hands under, I believe you're missing the point.
And in any case, if your hands are under a player's butt, from behind, you're not breaking the plane of his waist (unless he's standing up).
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