The employer match is always before tax money and could not be rolled to a Roth IRA. In any event you cannot "fix" an excess deferral with an IRA distribution, you simply will pay the tax again when the money is distributed form the Traditional IRA and the tax on the 1099-R with the code E. That double tax is the penalty for not timely removing it.
The code E on a 2020 1099-R will be reported next year on your 2020 tax return.
**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.**
