Can a client do the following with the purpose of making a Roth conversion but avoiding making estimated tax payments by withholding taxes from the distribution?  Thanks in advance for your thoughts on example below.

$100K total distribution from the IRA with $30K federal and state withholding.  So $70K to a brokerage/cash account.

Then transfer $100K (using some other funds from the client) from the brokerage/cash account to the Roth IRA before 60 days?

I read about a similar situation in the November newsletter, however the example it gave had the client rolling the tax withholding portion back to the traditional IRA, and I wasn’t sure if this is because the portion withheld for taxes is not eligible to be rolled over or perhaps some other reason.