Of note, Charles was a financial planner in his 60s. I would think he would have some $$$ saved. By law, retirement accounts must be separate, so it would be in his name alone. Many plans actually require the spouse be the beneficiary. I think she would be exempt from the early withdrawal penalty since she inherited the plan, but she would have to pay taxes on the amount as income. She might have withheld an estimated tax from her withdrawal to avoid the tax burden coming due in April. She doesn’t strike me as one who files taxes on her own. This could be a source of money she is living on. If she doesn’t file taxes and had any income at or above $12,200 in 2019, and doesn’t report it, the IRS can build a case. I bet Charles listed her as an employee since she had access to his business account. This would have covered both her and the kids health insurance. That baggie of cash she carries around may do her in.