Roth Contribution/402(g) limit

[britoski]

Feeling a little dense here. I can see where the regulations permit a participant to designate whether a plan distributes a Roth or pretax excess contribution due to an ADP or ACP testing failure, but I don't see the same rule for 402(g) violations. If a participant has a 402(g) violation (for example, due to contributions to two or more unrelated plans) and the contributions consist of both pretax and Roth, can he be permitted to designate whether the Roth or pretax contributions are distributed? If not, how is this determined?

[Tom Poje]

what does the document say?

here is sample language from one document

For years beginning after 2005, distribution of Excess Elective Deferrals for a year shall be made first from the

Participant's Pre-tax Elective Account to the extent Pre-tax Elective Deferrals were made for the year, unless the

Participant specifies otherwise.

that is quite clear, unless the participant specifies it would not be Roth.