No, IRA’s are not qualified plans under ERISA.  A spouse is able to transfer funds tax free from an IRA to a spouse or former spouse without a QDRO.  A spouse should send a letter of instruction to the financial company asking that the IRA be divided pursuant to the Judgment of Divorce.  The spouse should transfer the funds directly from one IRA to another financial account.  The funds should not be put in the person’s name.