Did she do this with no help from a professional, or is there a commission-hungry agent who can be sued?  (Or, more likely, named in a complaint to the state insurance department along with the company that accepted the "rollover.")  So she bought the annuity with illegal funds, then annuitized, and the new company refuses to help.  This is a situation where she doesn't ask them to reverse the deal; she tells them to do it.  If you can't help her, find a lawyer who can.