ADP/ACP Correction After Distribution

I have a plan where an HCE took an in-service distribution of most of his account and now needs to get an ADP/ACP refund.  A little money was left in his deferral source, but it is not enough to cover the excess contribution refund amount.  There is plenty of money in his match source to cover both the excess contribution and the excess aggregate contribution.  He is fully vested in both sources.  Does anybody know of any reason I can't just take the excess deferral correction amount from the match source?

Only match money can be used to refund a match test failure, definitely don't swap sources.

But hey, just count the amounts to refund out of his prior distribution.  

I should have specified that the distribution was a rollover to an IRA.  So the prior distribution won't help.  

Tell him to roll money back in so it can be distributed. If he doesn’t, issue the 1099s showing some of the money can’t be rolled over and cause him some heartache.