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https://www.irs.gov/retirement-plans/fixing-common-mistakes-correcting-a-roth-contribution-failure

The IRS link above states that if a participant requested deferrals be withheld as Roth, but the employer inadvertently withheld the deferral as pre-tax, then the employer MUST transfer the erroneously withheld funds from pre-tax to Roth - corrected tax forms, etc.  Conversely, if a participant requested deferrals be withheld as pre-tax, but the employer inadvertently withheld the deferral as Roth , then the employer CAN transfer the erroneously withheld funds from Roth to pre-tax - corrected tax forms, etc.  

Does anyone else agree with the interpretation that the correction is not necessarily REQUIRED when the participant requested pre-tax and the funds were inadvertently withheld as Roth?

Since it's not spelled out in EPCRS, I'm not sure how I want to interpret this.  The IRS isn't necessarily the best at drafting their materials....

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