Re #1) You cannot satisfy an excess for a tax year if the excess existed in the account as of Dec 31 of that tax year. Your 2018 excess was $6,500 since that was still in you IRA at the end of 2018 and not removed by April 15 of 2019 which it was not. Likewise for 2019. The excess was in the IRA until finally removed in 2020.
Removing in 2020 is not retroactive apply to earlier years, it simply stops current and future penalties.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
