What move to make with a 401k?

[Susan Oram]

So my mother has a 401k that she needs to roll over into something. She is willing to loan the money to me to help purchase real estate. Thereis roughly 26k in the account. What would be the best vehicle to move this money to in which she would garnish the best tax advantages and help any proceeds we pay her to be tax free/deferred? My mom is 56, works full time and doesn't need the money right away. I would like to help her build her nest egg even more by the time she decides to retire. Thank you for your help.