T at the end of the second
 

A-1 hits a jumper as time expires in the second quarter (horn sounds after release, before ball enters goal). A-1 then taunts B-2.

Go.

What's the issue? Easy whack for A1's unsporting behavior. Whether the FTs are attempted or not and as part of what period depends upon what the score is.

Player T on A1. Foul occurred after the fourth quarter ended.

If Team B are leading, the FTs for the foul are not attempted and Team B win.

If the score is tied, begin the extra period with two FTs for Team B plus throw-in.

If the score is not tied and Team A lead Team B by one or two points, two FTs are immediately awarded to Team B and counted as part of the fourth quarter. If Team B are losing by one and they make both FTs, Team B win the game. If Team B are losing by two and they miss the first FT, the game is over immediately and Team A win. If Team B manage to tie the game as a result of these FTs, we play an extra period and we begin that extra period with a jump ball.

If Team B are losing by more than two points, the FTs for the foul are not attempted and Team A win.

Devil's advocate La Rikardo. Why would ANY FT's be part of OT? Is the 4th qtr over?

If the ball became dead before the taunt, then the 4th quarter is over and the OT starts with the T (if the score was tied).

A similar play is in RefMag this month.

Can someone find and post the NCAA ruling about this (from the mag). I remember reading it and thinking "that's not right" -- but I didn't have time to re-read ti to see if I missed part of the question.

I erred, and corrected it. I meant the end of the second QUARTER.

Sorry about that. Same question.

A-1 hits a jumper as time expires in the second quarter (horn sounds after release, before ball enters goal). A-1 then taunts B-2. You guys take it from here.

Assuming A-1's taunt occurred after the ball entered the goal, then it occurred as part of the 3rd quarter. So you report, go to halftime, begin the 3rd with two FTs for B, then ball to B at the division line (arrow does not change).

This is unlikely, but if A-1's taunt was so fast that it occurred after the horn but before the ball entered the basket, then it occurred before the 2nd quarter had ended, and thus you'd shoot the FTs immediately as part of the 2nd. Then half, and start the 3rd with a routine AP throw-in opposite the table.

I saw this play. This is the correct situation.

Then the rest of what crosscountry55 said is completely correct.
This is a rather straight forward situation.

In addition I believe A's HC is charged an indirect technical because all players are bench personnel during intermission.

Good point. This raises another question: if this foul occurs after the end of the fourth quarter, but Team B trail by one or two points and we eventually play an extra period due to the points scored from the free throws, does the Team A head coach have coaching box privileges during the extra period? I'd assume not, but the foul did not occur during an intermission, and further action occurred in the fourth quarter.

Intermissions are 60 seconds long, except for half time. If that 60 second clock isn't running yet, then it's not during an intermission.