She could start pulling out in increments....and ask her grandkids (?) to help her self custody.
She has to take required minimum distributions from the IRA at 73... She can take those withdrawals ea year and reinvest in sats.
Government likely will try to raise taxes so might want to consider front running them by pulling more out of the IRA now....
Maybe speak with Morgan Richard who is a CFP and BTC money manager. 😉