Correcting the excess for years prior to 2024 would require taking a distributions from the Roth IRA(s) totaling $30,000 or the entire balance the the Roth IRA(s) whichever is less. I don't think that the IRS has ever provided guidance on whether the distribution of all Roth IRA funds would eliminate the excess if the balance available was less than $30,000 or if some excess would carry forward despite there being no funds in Roth IRAs. There wouldn't be any penalty since the balance was zero, but would the effect of the remaining excess reappear if you later had more funds in a Roth IRA due to making a contribution, conversion or rollover. I don't know.
