Why would they drawn down the ROTH before the 401K? The 401K has minimum distribution requirements. ROTH does not. Since there income will be low, they will be able to make some withdrawls from the 401K with little or no income tax consequences.

It doesn't sound like estate taxes will be a problem. The balance of 401Ks are included in the estate. Since the amount is pre-tax, when estate taxes are a concern there is an advantage to drawing down the 401Ks.

Do they have wills, living trust and advanced medical directive? Are they candidates for long term care insurance? Do they have a mortgage or debt? If they retire at 62, do they have medical insurance and a plan to pay for it? Have they planned a retirement budget?

If one becomes disabled and requires long term care, it will be necessary to have professional advise on how to preserve assets for the other spouse. Moving the home out of the trust and buying a fixed annunity would be options.

Debra