Desperately Need Advice on Using Retirement Brokerage for Home Downpayment

[Kaelyn See]

Coming on here because our real estate agent nor local CPA can confirm. We'd like to purchase a home using my grandmother's (retired for over 10 years) funds from her retirement brokerage and brokerage account for a downpayment. We heard that there is a way to rollover this money into the downpayment without withdrawing the money directly and it being taxed as an income for my grandmother. Putting in an offer today and would like to confirm we can use these funds as soon as possible. Any advice?