Example two individual ROTH IRA accounts

Husband Roth IRA account Titled for Husband with a $200,000 cash balance
Wife Roth IRA account Titled for Wife with a $50,000 cash balance

Husband wold like to transfer $100,000 from the HUSBAND Roth to the WIFE Roth
resulting in new balances of

$100,000 Husband Roth
$150,000 Wife Roth

Both Roth accounts were fully funded 10 years ago’

Is it possible to make such a transfer, that would be in compliance with IRS Code ??

If yes, how should this transfer be:
a) Executed
b) Titled
c) Contemporaneously documented