The excess can't be taken out until you are eligible to receive an ordinary distribution. I think the suggestion to contact a CPA was just to have someone explain the consequences of having an excess contribution that was not able to be corrected timely. Actually, I doubt that many CPAs would know these consequences without specifically researching them. They would need to know the specific IRS guidance that the IRS has provided for excess Roth 401(k) contributions. This guidance is in Treasury Decision 9324, IRS, 2007-22 I.R.B. 1302.
