The $28,000 has not been touched for 6 years. The applicant invested $15,000. It is the only source of retirement income. Applicant has always been self employed with no 401K or other savings. She's approximately 15 years away from retirement, if that makes a difference. Currently she and her spouse bring in apx. $3500 a month w/ a mortgage of $2900. All other savings have been depleted. She will be loosing her income shortly due to an upcoming surgical procedure. They have now missed 2 mortgage payments. If the $28,000 in stocks would be considered liquid assets, can she avoid issues by moving it into an IRA? Thanks for the help.