[Mike Simonds]

Tackled out of bounds...

In my first reply, I assumed that A1 was contacted inbounds near the sideline and the tackle ended out of bounds. Therefore the only foul would be the late hit by A2.

I see the meaning now: A1 is tackled by B after A1 has already been out of bounds. Therefore the first dead ball foul is against B. The second dead ball foul is against A2.

Penalize B's foul first, then A's foul, then set the chains 1st and 10.