I think that Mueller could implicate her any time he wants to. Personally I would rather not have the Trumpists screaming about "poor little Ivanka" just yet. They already have Jared. Where he ends up, she ends up.

He may be waiting till it's clear that Orange Doofus is getting real close to his psychotic break. Then he starts calling witnesses who have something on Ivanka and maybe even Ivanka herself. That ratchets up the pressure on him till he's right on the verge. Then the indictment sends him over.

Mueller knows exactly what he is doing, and he is very carefully going up the chain, step by step, and making sure all of the pieces are in place before going forward with the next step.

She is almost certainly on his list, it just isn't her turn (yet) to have a pleasant little sit-down for a revealing chat with his investigators. I think that Jared and Ivanka will most likely be some of the last people to be interviewed, since they are SO close to the final target and know so much about the internal workings of the various crime syndicates (a.k.a. tRump-controlled businesses).

The questions that Mueller's team will be able to ask them will let them know, in no uncertain terms, that he has enough firm evidence to send the whole bunch to prison for a long, long time. It will be up to them to decide how advantageous it would be at any given point in time to turn over everything they know that the old bastard has done and be rid of him in their lives, in exchange for leniency in their own sentences with an aim of possibly getting to see daylight without bars in the way, hopefully sometime before their 3 kids finish graduate school.

Or is she on the list for the big Finality ? Wendy Deng and China? How about Putin's so called Girl Friend who has been known to hang with Deng and Trump.

Ivanka has children to whom she is presumably close. Therefore she will, in the end, have so much at stake. As a wife, she will not have to testify with regard to certain things about her husband, but she would have to testify about her father's dealings and his company's dealings.

Interesting point. I always assumed she was being interviewed too.

One of the prosecutors said you leave the big targets to the end, and you might not even ever interview them. Interviewing them might tip your hand and prematurely reveal what you've got.

So if she hasn't been interviewed, that might mean she's an actual target.

in the Trump syndicate.

....He also has the goods on Trump. Mueller will attempt to use her as leverage against tRump - giving him the choice to leave quietly due to 'health reasons' or whatever, and drop the indictments on Ivanka. He is looking at the REALLY big picture and does not want the rabid racist tRump supporters to come out with their 2nd amendments blazing in support of him.