Two Players Hand’s are Declared Dead (Article ID 84) 

Abstract:   When two player’s hands are declared dead, the remaining two players continue to play.  The most direct answer to the player’s question is found in bulletin 1984, page 4 however other scenarios regarding dead hand rulings are cited from Mah Jongg Made Easy and shown below. 

Question from a player:  What happens when two players’ hands are declared dead?  

Answer from the NMJL:   “When two players are declared dead for any reason, the remaining two players continue the game.”

Source:  National Mah Jongg League Bulletin Q&A 1986 page 4

Other answers from the NMJL:

“When two players have the wrong number of tiles, the other players may continue playing.”

“If Player A declares Mah Jongg in error and one other player (Player B)  exposes part or all of their hand the game continues with the two remaining players.”

 Sources for other answers:  Mah Jongg Made Easy 2020 (page 17 #4 [b], page 19 #10 [b]) https://www.nationalmahjonggleague.org