How to Make a Retirement Plan for a 60-Year-Old

Margaret writes, i'm 66 years old, divorced. I semi retired last year. About eight thousand dollars a year is what she earns. She's got 400 grand in a roll over i or a with vanguard. And then on top of that, an annuity,. 26 grant a wroth, also with vanguard, with 33 grant. Question: Should i start taking some of the money now to reduce the money so i'm not hit with large taxes when i do have to take required minimum distributions? Or can i create a trust with a rollover i or a that might help?