For an "in kind" distribution of property, stock in this case, from a IRA to be rolled back, only the exact same shares of the same stock can be rolled back. You cannot replace the stock with money - otherwise you are not rolling over (returning) what was distributed.
Cash replacing the stock would probably be an excess contribution subject to penalty.
Per IRS Pub 590A
https://www.irs.gov/publications/p590a#en_US_2019_publink1000230570
The same property must be rolled over.
If property is distributed to you from an IRA and you complete the rollover by contributing property to an IRA, your rollover is tax free only if the property you contribute is the same property that was distributed to you.
**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.**
