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If you would decline an IFP the ball would be placed at the spot of the pass and it would be the next down. The run preceeding an IFP is not part of a loose-ball play and the run ends at the spot of the pass. This is where the spot of the foul and the end of the run are the same. But declining this penalty at the end of the half used to possibly have some importance but now with the new rule that we can't extend the period due to the loss-of-down issue I don't think that this penalty will ever be declined again. It is free yardage with no negative side.
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