402g Excess - Withholding Requirement on Small excess

Is there a minimum 402g excess that does not require the Plan Administrator to provide a notice to the participant regarding making a withholding election?  We have a 402g excess of $12.  

Thank you.

402(g) excess don't have any withholding I believe as the excess is taxable in the prior year.

Hmm Lou, I was looking in the EOB and it seems to lump 402g excess in with other corrective distributions that are subject to the 10% non-periodic withholding rules.  I didn't see any where in the section that said withholding wasn't required if under a certain amount as there is with distributions eligible for rollover (under $200 I believe), and even though the $12 is a small amount, I'm pretty sure the penalty for not providing a withholding election went to $100 or something like that, so I wanted to be certain it was necessary before making the plan sponsor go through the process of getting an election.

My apologies Lou, you are correct.  I see in the 1099 R instructions that excess deferrals are not subject to withholding.  I will need to go back and reread that EOB section and see where I got confused.  Thank you very much.