Over deferral limit for calendar year

[doombuggy]

I am working on a quarterly valuation for a client and two people are coming up with this error message. One person is a reservist, so his overage is part of the make-up for the 3 months he was on leave last year. I am good with him. It's the other person that is causing my query.

She is 54 so is catch-up eligible. The plan offers traditional 401(k) and Roth 401(k). She has elected to defer into each. So far this year, she has deferred $11,264.10 into each source, taking her over the $22,500 limit by $528.20 (assuming that she did not make any deferrals for the 10/15 payroll).

She'll need a correction - am I taking it out of each source equally? They added Roth in 2006, and I am going to assume (for now) that she has made Roth deferrals since then.

edited to correct typo.

[Kevin C]

Your answer should be addressed in the Plan's Roth provisions. Our VS document has several options for the source ordering for distributions, including letting the participant choose.

[doombuggy]

The plan doc states in the "distribuiton of excess deferrals" section that "...distribution of excess elective deferrals for a year shall be made first from the participant's pre-tax elective deferral account to the extent pre-tax elective deferrals were made for the year, unless the participant specifies otherwise."

I am going to check with Datair just to make sure tho. Thanks!