I agree it's not completely impossible but in most of the cases I've seen once the taxpayer jumps through the hoops to get the QDRO recorded with the pension administrator, then everybody gets their own 1099-R and then nobody is begging the IRS for an audit by arbitrarily creating fake 1099 entries.  Also everybody gets their own withholding.

How's it work when he takes a $50K pension distribution, has $10K taxes withheld and puts $40K in the bank.  Does she get $25K in cash or only $20K?