[JasonTX]

At first thought the only time I can think of this being declined is when time expired in either half and they don't want to give team A an untimed down. Another situation came to mind. We have several teams in this area that are a pass only team. Those teams are much more successful being from the 10 yard line and out. It gives them a wider range a pass plays. A play could happen where the ill fwd. pass was on or inside the 5, so team B could decline the penalty and force team A inside the 5, an area that they may not be too comfortable with since they are limited on some pass plays.