What is the time frame of these events?
Generally, there is no way to add money to an IRA except as a qualified rollover, direct transfer from another IRA, or a regular contribution. However, it may be possible to use a waiver to treat these funds as a rollover, even though normal rollovers must be completed within 60 days. @dmertz
In the alternative, there would be no way to put the money in an IRA and it is just taxable income to you. However, it would not be subject to the additional 10% penalty for early withdrawal, even if you are under age 59-1/2.
