Notice 2020-23 doesn't apply to the question originally asked above. Notice 2020-23 allowed the regular 60-day rollover deadline to be extended to July 15, 2020, but only for those where the 60th day was April 1, 2020 or later, meaning that the distribution would have to have occurred no earlier than February 1, 2020. In the case of the question above, the distribution occurred in January 2020, making Notice 2020-23 inapplicable.
