While the self-certified late rollover under Rev. Proc. 2016-47 doesn't have to be to an IRA at Capital Bank and Trust, convincing another IRA custodian to accept the self-certification would probably be much more difficult since they were not involved in the error. The original intent was to have the rollover be to an IRA at Capital Bank and Trust, so the assumption is that it is desired that the IRA be at Capital Bank and Trust and, since Capital Bank and Trust contributed to the error, it seems that Capital Bank and Trust would be much more likely to accept the self-certification.
