The split up an IRA in divorce without adverse or unexpected tax results:

a A qualified domestic relations order (QDRO) is always required to accomplish a tax-smart division of a client's IRS balances

b. money from one spouses's or ex-spouse's IRA can simply be rolled over tax-free into the other party's IRA at any time before or shortly after the divorce

c. tax free rollovers from IRA owned by one party into an IRA owned by the other party are effectively allowed but only when made pursuant to a divorce or separation instrument d. The IRA must be completely liquidated and the resulting taxes paid by the account owner