Facts and circumstances determine whether the deposit of some or all of these funds to the Roth IRA would be considered to be a "restorative payment." Only compensatory amounts can be treated as restorative payments. If deposited directly to the Roth IRA, the amount that qualifies as a restorative payment would not involve the limit on the frequency of rollovers or the 60-day rollover deadline. (A proper restorative payment should be made payable to the Roth IRA, not the Roth IRA owner.) It's possible that depositing into an account other than a Roth IRA the amount that would otherwise be a restorative payment effectively resulted in a Roth IRA distribution that would have to be treated as such, subject to the one-rollover-per-12-months rule and the 60-day rollover deadline, but I can't say for sure.
