10% is automatically remitted to the government, so $220. You will likely get it all back though during tax time due to her low income level....she should just transfer it to another account or use it for the LLP as mentioned above to avoid tax consequences or find a way to leave it in their so it just grows. She will be transfering the institution that holds the fund, not selling the fund itself.
"I believe that banking institutions are more dangerous to our liberties than standing armies. If the American people ever allow private banks to control the issue of their currency, first by inflation, then by deflation, the banks and corporations that will grow up around the banks will deprive the people of all property until their children wake-up homeless on the continent their fathers conquered."
-Thomas Jefferson 1802
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