4th and 10, Team A punts from the A-20. "Gunner" A22 runs out of bounds at the A-30 to avoid B20. B20 goes out of bounds at that same spot in pursuit of A22. With both players still out of bounds, B20 shoves A22 to the ground at the 50. Where is the penalty enforced from according to the new rule?
Well, insufficient information, but probably PSK (assuming foul was before possession was gained/re-gained, and B has possession at the end of the down). Don't know where the end of the kick is, but, quite likely, it is somewhere in B's territory, so 15 yards from the EOK. However, if the spot of the foul is somehow behind the EOK, then 15 yards from the spot of the foul.
If the foul is after possession by B, then routine Basic Spot enforcement for a running play is in effect (3-and-1 enforcement at the Basic Spot).
The spot of the foul is where the fouler crosses the sideline before committing the foul, by rule.