Have a Tax Question? Ask a Tax Expert
QDROs only apply to qualified plans not IRAs. Hence, a QDRO is not necessary to divide the assets in an IRA between spouses. However, if an IRA is to be transferred to another spouse and be taxable to that recipient spouse, then it must be through a divorce or maintenance decree or other written document.
See page 28 - http://www.irs.gov/pub/irs-pdf/p590.pdf