a 64 year old single woman with no children wants to retire and move into an active adult living facility. These facilities require an up front payment, typically $200,000- $400,000, and a monthly maintenance fee typically $2,000 to $3,000. She never owned a home and all of her money is in retirement plans: $300,00 in an IRA, $80,000 in a 401k, and $320,000 that she will get as a lump-sum from her pension plan upon retirement. Here’s the rub: whatever money she takes from her retirement plans will be immediately taxable, and in order to pay the tax, she will need to take more money from the retirement plan, which will also be taxed, and so on. Of course she could do a Roth conversion next year, but that only puts off the inevitable taxes that will be due. She is also uninsurable, so purchasing a life insurance policy and assigning it to the facility in exchange for a lower entrance fee is not an option. I know this is not strictly an IRA question, but does anyone have some ideas that would keep this individual from getting killed with taxes