An option would be to have the divorce instrument put in a QDRO to compell the IRA custodian to distrubtion a portion of your IRA to the EX at no tax cost to you. Then the EX can either roll all of it into their own IRA tax free or take the distribution and pay the taxes on it plus the penalty if they are under 59.5 years old.
https://www.irs.gov/instructions/i1099r#en_US_2022_publink1000291951
https://www.investopedia.com/personal-finance/whats-qdro/
