You have done excellent research and I recently asked a CPA about this and he agrees with your assessment. It does not matter where you take the excess contributions as long as they are both ROTH (whether 403b or 401k). I have two question for you:
1. You did not have to amend your 1040 in the year you put too much money into the ROTH 403b and ROTH 401k, right? My CPA seemed unsure and did some research and decided that there is no need to amend, since one would have already paid taxes on the excess contributions. Do you agree?
2. If one has to amend and declare the amount as income again on the original 1040, then it would be triple taxation (taxed the first time by employer, taxed again when you amend, and taxed when you withdraw). OR maybe you can amend but not pay anything...what did you do when it comes to the question of amending your 1040?
Thanks again for a great question.
