Excess Contributions on failed ADP test in prior years - calculation of IRA earnings?

[TPApril]

It has been determined that 2 years ago, a plan failed the ADP test.  The HCE (not an owner) terminated and already took a rollover distribution the following year, so it has been over a year since that distribution has been taken.

Earnings have been calculated through date of distribution and an amended 1099-R will be issued.  When they (hopefully) withdraw this non-taxable amount from their IRA, are their additional earnings that need to be calculated, or is this amount simply frozen in time at the date of the actual distribution?

[Bri]

The excess to the rollover contribution has to be corrected with earnings or else it's only partially corrected.  Plan's okay, but the IRA wouldn't be.