@jlvas , you would be putting $15,000 into the as a rollover, not as a regular IRA contribution that would be subject to a contribution limit. You can deposit the entire $15,000 as a rollover and make regular IRA contributions subject to the annual limit.
When depositing the $15,000 into the IRA, you must inform the IRA custodian that this is a rollover of a qualified loan offset so that the IRA custodian codes the rollover correctly in boxes 13a, 13b and 13c on your 2023 Form 5498 from the IRA that receives the rollover, not in box 1 as a regular contribution (which would be subject to limitation) or box 2 (an ordinary rollover).
