Thanks for the information. Just to close-out this thread - I placed two OW130C awards on hold today and the AA agent confirmed that the fee for re-depositing the miles is $100. Since both award tickets are from my account, the actual fee if I'm not able to use the tickets would be $125 ($100 for the first ticket and $25 for each ticket going back into that account.)
Also, the CSR confirmed what everyone else probably already knew, but the taxes get refunded.