Originally Posted by SecondCor521
Before starting you might want to make sure her 401(k) plan permits such a rollover as well. They probably do, but no sense wasting your time starting down a path that isn't possible.
Conversions from an IRA can be done at any age, with any employment status, and for any amount.
Conversions from a 401k depend on both IRS law and company-specific rules, and can depend on age, employment status, and amount.
It's quite possible she can do a direct 401k->Roth IRA conversion for a specific amount, but not guaranteed.