There's One Exception
It's true that generally we wait until immediately before the last free throw to bring in waiting subs. However, there is a recommended exception.
If a player fouls out or otherwise leaves the game immediately after the foul, bring in both the sub for the leaving player and the subs at the table at the same time before any foul shots are taken. It makes no sense to replace a DQ'd player before the first of two foul shots and wait to bring in the other waiting subs before the second of two foul shots.
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JAdams
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