I took and in kind distribution from my IRA of a bond )$10,000 par value), valued on the date of the withdrawal at $10,100.00 and got credit for the $10,100.00 withdrawal. When the CARES Act was announced I rolled over the exact bond back into my IRA but it was then trading at $9,900.00. The value of the bond had declined by $200.00. Am I allowed to make up the difference with a cash check into my IRA of $200.00 and how would it be classified by the brokerage. If I can't put back the $200.00 I would not be made whole.