My company switched 401(k) provider in Q3 of 2016 and at the time of the switch I've already contributed $15K Roth into the account for the 2016 calendar year.
Then came the notice that I've failed the Highly Compensated Employee Rule and $4,000 was returned to me via a forced distribution.
I then started contributing to the new plan and by the end of the calendar year I've contributed $3,500 Roth to the new plan.
My question is, did I go over the annual IRS limit of $18K and had to withdraw $500 from the account prior to the tax filing deadline? Or am I OK since $4,000 was returned to me due to failing the Highly Compensated Employee test?