Hard for me to see this as constructive receipt. You are being forced to give up your shares, and so delaying this transaction for as long as you can has a reasonable possible purpose aside from the tax issue. Constructive receipt is more like you have the check in hand but simply delay depositing it - there remains no doubt at all that the underlying transaction has been consummated.
As for the wash rule between a taxable account and an IRA, this is a good discussion of the consequences - basically you can lose your basis in those shares in the IRA:
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