I had borrowed money from my mom and she took it out of her IRA. I paid her back in full but now she has this money sitting in her account. This was two years ago so it is too late to pay back to the IRA without penalty. However since now I am considering nursing home and the 5 year look back and since I borrowed this money and it should be in her account..I am wondering if I could just transfer the money back in without the 5 year look back penalizing her for the transfer of money. Does anyone know if that is a possibility?