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Keep in mind any foul by B prior to or during the backward pass, assuming that you've only had a running play up to this time, will be penalized from the spot of the backward pass. Not just fouls during the backward pass. These fouls are penalized from the spot of the RELATED RUN. This only applies to backward passes beyond the neutral zone. If the backward pass follows a loose ball play (forward pass, kick, etc.) then timing of the foul comes into play.
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