The IRS has a various times issued varying interpretations, but the trend is toward acceptance of any of the following methods as long as they are executed correctly. This is from a noted expert on 72t plans, however the article was dated in 2004. I doubt that there have been restrictions imposed in more recent PLRs:

 The IRS has ruled on numerous occasions that there are several solutions available as follows:! For the original IRA owner & recipient of the SEPP withdrawals; he or she may:# Continue the existing SEPP distributions as if nothing has happened.# Continue the existing SEPP distributions on a proportionate or ratably reduced basis.  For example, assume that the original SEPP program called for a $60,000 per annum distribution & the taxpayer has just transferred 50% of the IRA to his or her ex-spouse.  Our taxpayer can continue post-divorce SEPPs at $30,000 per year.! For the new IRA owner who has received what is essentially a new IRA from his or her ex-spouse; he or she may:# Do nothing at all.# Commence a new SEPP program completely independent and unrelated to the SEPP program that was in progress with the ex-spouse.# Voluntarily pick-up the remainderman $30,000 of SEPP distributions per year. In this last case, the history of the prior-year SEPPs would accrue to the new IRA owner; e.g. suppose that $60,000 per year had already been running for three years; then, the new IRA owner would “so to speak” receive three years of credit towards satisfying the five year rule.  However, the new IRA owner’s age (independent of the ex-spouse’s age) would now govern in applying the 59 ½ test.Thus, in the case of divorce there is some good news in that the Service has granted several different planning opportunities.  However, caution should be exercised here in that the transactions and elections should be carefully structured and documented.

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