Hello and welcome to JustAnswer. Please note:This is general information and is not legal advice. No specific course of action is proposed herein, and no attorney-client relationship or privilege is formed by speaking to an expert on this site. By continuing, you confirm that you understand and agree to these terms.
1) Unlike many pension plans,(a) a letter explaining the request and copy of the Final Judgment, or, (b) simply a visit to the agent is generally to transfer funds from an IRA in a divorce case.
2) This would be a trustee-to-trustee transfer and it should not result in tax consequences to either party, if the transfer is incident to a divorce.
3) It is up to you on how to execute the split, provided that the decree is followed (so if it does not state to send a letter or to make a visit, then it is up to you on which to do).
I hope this helps and clarifies. Please use the SEND or REPLY button to keep chatting, or please RATE when finished. You may always ask follow ups at no charge after rating. Kindly rate my answer as one of TOP THREE FACES/STARS and then SUBMIT, as this is how I get credit for my time with you. Rating my answer the bottom two faces/stars or failing to submit the rating does not give me credit and reflects poorly on me, even if my answer is correct. I work very hard to formulate an informative and honest answer for you; please reciprocate my good faith with a positive rating.