4th down, short of LTG, Late Hit
 

4th and 8 for A. The runner goes out of bounds, short of the line to gain but is hit late, drawing the personal foul on B.

Enforcement? - Does A get awarded a new series because the PF would place the ball beyond the line to gain - or - Does B get awarded a new series 1st and 10 after the assessment of the PF penalty?

I'm thinking its B's ball because the down was over and they were short of the line to gain. A dead ball PF doesn't result in a replay of the down.

15 yards from the succeeding spot, 1st and 10 for B.

Canadian Ruling
 

In Canada, this would be B's ball. As soon as the play was dead the ball belonged to B in this situation. Dead ball fouls will affect where B scrimmages but will not take the ball away.

NCAA is the same. 15 yards. 1st and 10 for B.