Cpadave

My client has received a letter from her former employer requesting a payment of excess match contribution related to 2007 and 2008 plus interest thereon. The 401K had been rolled over in to her IRA about 4 years ago. Is she required to pay this amount given it was an error by her old employer made many years ago? If she has to make this payment, can it be taken out of her IRA tax free? Thank you for your help.