my clients, both divorce attorneys, have gotten divorced. Per the agreement, the wife has to transfer to the husband $51,000 from her 401k . Both have IRA accounts with SmithBarney. She was going to simply transfer the money from her IRA account to his. Do they need a QDRO to avoid a taxable event? She seems to think not because it is a IRA to IRA transfer. I told her I would check with you. Thanks