Using IRA funds for real estate

[Berridge Thomas]

Hello,

I have an old IRA from a company I worked for years ago. There is about 40k in the account. I don't contribute to it so it just kinda sits there. I'm 38 yrs old and will be purchasing my first brrrr this year and want to be able to have access to those funds if needed. Would it be wise to transfer to a Roth or should I cash out given the current tax breaks due to covid19.