Has anyone on this forum commented on the following “strategy”:

Take a CRD allowed $100,000 from your IRA. Pay the taxes over three year period, but since you are allowed to also “pay the money back to a company plan or different IRA,” “pay ” the $100,000 to your Roth IRA, and recover the taxes paid.

I saw this and immediately suspected that this might be legal today, but since it was not the intent of the CRD withdrawal allowance, the IRS might object…strenuously.

Any thoughts?