I think this is so simple that I am making it complicated.

My client, 62, has earned income. He wants to take a taxable distribution from his IRA. Ultimately, he wants this to deposit to his ROTH. I don’t manage his ROTH, so I can’t facilitate a direct transfer. The distribution will be payable to him. Since he qualifies to contribute, can’t he simply make a contribution to his Roth? Essentially, this is a Roth conversion. He just did this in December 2020. I know he is limited to one indirect rollover per 12 months, but since he can contribute, is he in the clear?