Sometime in the first week of December, I intend to take a distribution of X dollars from my Traditional IRA and withhold 90% for federal income tax.  Shortly after, I intend to roll the X dollars back into my Traditional IRA from my taxable brokerage account.  Later in the month I plan to do a partial conversion of some of my Traditional IRA into my existing Roth IRA.  Am I correct that doing this conversion is not a violation of the once-per-year 60 day rollover rule, since it is an IRA to Roth conversion, and not IRA to IRA, or Roth IRA to Roth IRA?