I know that this fact scenario sounds odd, but it is 100% true. I am an investment advisor with a married couple as my clients. They both have IRA’s with me (her’s is a ROTH), totally around $200,000. Three years ago, the wife was convicted of First Degree Murder and has been sentenced to life in prison without parole. The wife has signed a POA giving husband control over her ROTH IRA. She is under 59.5 years old and her ROTH IRA has had decent gains. What options are available to husband (rollover, cash out with penalty, cash out without a penalty, etc.)? Also, would her sentence of life in prison without parole constitute a “legal disability” and if so, does that make a difference? Thanks for any help.