excess deferral deadline

we have a participant requesting for a distribution of their excess deferral today 4/18/2022 which is the tax deadline. We can distribute the excess deferral however the check will be dated after today of course. Is the excess deferral deadline the day of distribution or the check date?

Perhaps an attorney or another legally-knowledgeable person can confirm, but I believe the deadline is still April 15, regardless of the tax deadline.  See IRC Section 402(g)(2)(A)(ii) which says:

(A)  In general

If any amount (hereinafter in this paragraph referred to as “excess deferrals”) is included in the gross income of an individual under paragraph (1) (or would be included but for the last sentence thereof) for any taxable year—

(i)                      not later than the 1st March 1 following the close of the taxable year, the individual may allocate the amount of such excess deferrals among the plans under which the deferrals were made and may notify each such plan of the portion allocated to it, and

(ii)                     not later than the 1st April 15 following the close of the taxable year, each such plan may distribute to the individual the amount allocated to it under clause (i) (and any income allocable to such amount through the end of such taxable year).

Publication 525 for 2021 returns (https://www.irs.gov/pub/irs-pdf/p525.pdf) also says April 15.   I recall that last year the deadline remained April 15 even though the regular tax filing deadline had been extended due to COVID.

Thank you EPCRSGuru, yes you are correct! We were able to confirm that the tax deadline has nothing to do with excess deferral deadline. It's a plan deadline which is always 4/15 period. Thanks again.