transfering assetts after a divorce?

You need to file a QDRO or Qualified Domestic Relations Order with the courts that is handling your divorce proceedings.

Sorry, but Ranger is not correct. Filing a QDRO will specify exactly how much she gets and your retirement company will split the account and allow her to transfer it to anywhere she wants. You do not get any early withdrawal penalties and she will not be tied to your account any longer.

Your tax CPA will set this up for you. If this is not handled correctly, you will have a large Income Tax Liability and Penalty from early withdrawal. A divorce year is the one year you should spend the money to have your taxes done by a professional as there are lots of loop holes that benefit you, and penalties if not done right. Get a good tax preparer, not the store front walk in type advertised on TV, The store front preparers do not have the knowledge or training of CPA's. They do not know about the technical aspects of tax law.

Basically the IRA's remain in your name and you control them and you decide when to withdraw the money, but the IRA administrator tracks the account as if it was two separate accounts. When you start to withdraw your retirement, your wife will receive her share in the same payments as you decide upon taking. Her payments will be based upon the balance at the time of your retirement and any interest her share has accrued. She will not share in any future contributions you make, she will share only in the balance at the time you were divorced.