Can you remove employee (not employer) 2008 SIMPLE IRA contributions in 2009 (before tax filing) without penalty? This is not an “excess” question. Beyond 2 year rule. Can you remove your salary reductions without penalty? I dont konw if employer match (or non-elective) is relevent.

I think this question comes down to:
1) is a simple ira a “qualified plan” and thus no cannot remove contributions; OR
2) is this an IRA and thus can remove sal reductions until tax filing per pub 590

Where can I find a document that shows whether a simple is considered a “qualified plan” or not in the context? If #2 above is OK, what other document can I use to convince a CPA that this is possible?

Thanks!