In the Divorce He Signed $400,000 of His IRA Over to Her. No Tax, No Penalty, No Withdrawal on Anyone’s Return, Because the Tax Code Has a Line for Exactly This, and It Isn’t a QDRO

A specific tax-code rule allows a divorcing spouse to transfer an IRA without triggering income tax or penalties for either party; the article notes this is separate from a QDRO. No dollar amounts or broader market effects are provided.