ADP Refund of Roth Deferrals--April 15 important?

[BG5150]

Someone in my office seems to think April 15 is an important date for ADP refunds of Roth deferrals, ut they can't put their finger on it.

Leafing through (though not perusing) the EOB, I just see that Roth ADP refunds just go on a separate 1099-R from regular deferrals as the basis is not taxed. I do not see any reference to April 15 anywhere for ADP refunds of any sort.

Googling "ADP Roth Refund April 15" gave me this nugget:

http://www.ars401k.com/Roth401k.pdf

On slide 8, referring to ADP refunds, it says:

Roth 401(k) contributions would not be
includable in income, though earnings on
the contributions would be includable in
income (if refunded by April 15).

Is that right? All the other links lead to discussions on 402(g) excess deferrals, not ADP refunds.

As always, your thoughts are appreciated.

[Guest jmherisa]

April 15 is not a significant date for ADP refunds, Roth or not.