There are usually some pretty serious tax implications and penalties for doing so. I'm no CPA, but I'm almost certain that this is a really really bad idea. And there is no pickle if she takes away the pickle -- ie, cancel the vacation. Disappointment, yes. Dire financial straits? No. Problem solved. And guess what, I've been on an end of Oct cruise. Not packed at all. Schools are in session, still hurricane season, not on any kind of holiday weekend. My guess is she might even see a VGT rate after PIF.