Loss on excess contribution refund

[PAL]

As a result of PPA, distribution of excess contributions are now taxable in 2009 even if they are distributed within the first 2 ½ months of 2009. A participant had a $1,000 corrective distribution amount on which they had a loss of $100 so that the net distribution was $900. They will receive a 2009 Form 1099-R showing $900 in box 1 and in box 2a. What is the amount that they need to report as taxable for their 2009 taxes? Thanks for your assistance.

PAL

[Lou S.]

Assuming there is no after tax basis or roth-k refund, $900.