Hello

Interested to learn if an IRA owner could use a 60 day rollover spanning two years to split an initial distribution into two tax years. Ex. Client only has one IRA; they take the first distribution for $190K from their IRA in late November with the intension to rollover 1/2 of that distribution in early January 2024. Client takes another distribution of $95K in early January 2024 and then subsequently returns or rollovers back to their IRA $95K within 60 days from the initial $190k distribution taken in late November. Will the client successfully have taken a distribution of only $95k in 2023 since half of the original distribution was rolled over within 90 day and then also a distribution of $95k in 2024 therefore splitting the total needed distribution of $190k over two tax years? Clearly the client would need to be very careful to roll the $95k back to their IRA within 60 days of the November distribution but are there any issues with using the second distribution to technically constitute half a rollover of the first distribution? Thank you!