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Participant defers $20,000 in Roth and $18,500 in pretax for 2022.  Obviously, we are beyond the 4/15/2023 deadline.  

Does the participant have the option to tax the excess from Roth?  What were the tax consequences on the 2022 filing?  Did they have to claim the pretax as excess?  Which source is the better option to take the distribution from?

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