If your aunt is at an age where this particular retirement account can be used by her for her living expenses, then it needs to be part of the lending company's consideration in order to decide the application by your aunt to revise her loan for her home.If there is a power of attorney that you hold for her presently, that also needs to be provided.If your aunt's son (your cousin) engaged in improprieties as to her bank accounts, you need to consult an attorney over this as well as the district attorney's office. In California there are specific civil statutes protecting elders (people over 62 years of age) from financial abuse which this situation sounds like.Good luck.