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@qbteachmt wrote:

It's like any other excess contribution, subject to 6% until removed, which they can do up to the tax return filing date, and they can get a corrected W2 as well. She needs to notify her employer or benefit/plan administrator.

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Spend it, and there is no penalty.

If it was the employer that contributed it, it seems silly to have them undo it.  Just spend it.