The first answer was correct. And the good news continues. They also have every right to take out the money in that account. Every dime. And they will. Friend of mine had it happen. I know of some ways to handle your friends situation. Seriously. email me and I'll see if I can assist you. No, I'm not a tax preparer, nor a prankster. I just know someone who had to get out of the same fix. it might or might not work for your friend, but it might. write me.