Pls help me on what to do. I have 2 employers, one offering TSA and the other one 403b. Thinking that they are 2 separate retirement accounts I contributed to both pre tax. I maxed my TSA with Employer A and still make contributions to 403b under employer B since 2020; 2021; 2022; 2023.  Employer B processed the 2023 return of excess contributions as I was able to request for it before tax day of 2024. Employers A and B and plan administrators A and B won’t process my excess of contributions for the years 2020;2021 and 2023 as it all had been passed the tax days of those years.  Questions: 

1. I had submitted my ITR for 2023 prior to request of return of excess funds. When can I amend my 2023 ITR? Should i just do it now before April 15 or should  I wait for the 1099R that Plan administrator is saying to be mailed in January 2025? 

2. What do i do with the excess contributions i made for 2020-2022? They won’t allow returning it to me. Am I penalized for 6% excise tax if i decide to keep it in the account? What steps should i do to get this corrected? 

3. I am reading from IRS publication that says : “To the extent that a corrective distribution is not made within the correction period, the excess deferrals may not be distributed until a distribution is otherwise permissible under the terms of the plan, or the distribution is necessary to avoid plan disqualification under IRC Section 401(a)(30). “   What does plan disqualification means?  How does this affect me? 

I will appreciate your honest responses.