So as I am watching the Green Bay Packers play against the Chicago Bears, a play got me thinking. Let me layout a hypothetical situation for you. Let us say the Packers have the ball on 3rd & 10. They hike the ball and throw to the sideline. The receiver makes a tip-toe catch for the first down. There is also an offsides penalty on the Bears. The Packers decline the penalty because they want the first down. Then the Bears challenge the catch in hopes the receiver was out of bounds. The referee reverses the call upon further review. Thus the pass is incomplete, and it becomes 4th & 10 for the Packers. Does this mean the Packers can now choose to accept the offsides penalty they had previously declined considering the supposed outcomes of their options have changed? Anyone know the exact rules on this? I am too lazy at the moment to go find the official rulebook and dig through it to find out.