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I also agree that there is no option to take the live-ball penalty from the 4th quarter and assess it in overtime. As for the penalty at the end of the second quarter I have a thought as to why we can't take that into the third quarter. The penalty is allowed to be enforced on the succeeding kickoff. There is a kickoff, by rule, to begin the third quarter so that kickoff is not a result of any action at the end of the second quarter thus it is not the succeeding kickoff. It may be the next play to happen but it is not a result of the previous play. Just my guess as to why we can't carry that one over.
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