Depends on the country.

The best way to start the conversation would be with a discussion around applicable death duties (monies payable upon death). No elderly person wants their hard earned money to go to the government. Inflation, rising prices, expanding monetary policy etc are a really hard sell to the elderly - they still remember buying their house for the price of a car etc and don’t understand why we can’t these days. Just IMHO.

With regard to inheritance; perhaps some money could be drip fed out while she is still alive and all she has to do is hang on for a set number of years to avoid the inheritance tax.