Thank you for your reply.
The form is a 2022 1099-R Form (not 2021). The year of the form is 2022. But the excess happened in 2021, ADP even cut a check on the 12/31/2021, but show how ADP auto deposit in March 2022.
Box 2a and box 1 has the same amount.
How must investment gain or loss accompanied the distribution of the excess? -- unknown
