I'm reasonably familiar with the tax consequences of not removing an excess deferral to a pre-tax 401k or 403b. But what happens if the deferral is to a Roth account? It's not added back to taxable income, because a Roth deferral was already taxed. And Roth 401k withdrawals are not taxed (after age 59-1/2) anyway so I'm not paying tax twice, as with a pre-tax plan. So what, if any, are the consequences of not removing the excess deferral?
