If an RMD is taken "in kind" as in shares of a stock distributed then that exact same stock must be rolled back - you cannot substitute cash or another stock to roll it back. The rollback is to restore the IRA to what it was before the distribution was made with the same shares of the same security.
This is defined in tax law and not but the plan administrator. In addition the IRS Pub 590A states the same thing dealing with rollovers.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
