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We had a lengthy conversation about this at our local meeting this year with the change.
Here is how it was explained by the interpreter present.
Live ball fouls against the defense on successful scoring plays, touchdown, field goal, or PAT. Can always be enforced at the succeeding spot. New this year was added the option after a touchdown to enforce the penalty on the ensuing kickoff (8.2.2)
The interpreter said that the ensuing kickoff assumes a kickoff will follow as a result of the score.
Live ball foul by the team allowing a touchdown with time left in the half: enforcement options include live ball enforcement, succeeding spot enforcement (PAT) or kickoff enforcement. When touchdown is scored with no time left in 1st or 3rd quarter, and penalty is enforced on kickoff, the kickoff is still part of the 2nd or 4th quarter (period not extended for the penalty enforcement)
Live ball foul by the team allowing a touchdown with no time left in the half (when there is not an ensuing kickoff): enforcement options include, live ball enforcements and succeeding spot enforcement (PAT). Cannot carry penalty to second half or to overtime.
Live ball foul by the team allowing a field goal or successful PAT enforcement options are live ball enforcement, or succeeding spot enforcement. Succeeding spot enforcement (when succeeding spot is in 2nd half or overtime) can include in essence carry penalty over. Succeeding spot enforcement never extends a period.
Dead ball foul by a team allowing any score is always enforced on the succeeding spot, which would be the PAT after a touchdown, if the PAT is attempted. And the period is never extended for a dead ball foul.
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