Can anyone confirm is capital gains taxes will be waived in SDIRA Property Divorce?

[Marijuana (MP) Vandyck]

A spouse  wants $50,000 of the $140,000 value of a real estate property being held in their spouse's SDIRA in Florida- an equitable split property state when it comes to divorce. The spouse who owns the SDIRA will NOT sell the property outright as there is no mortgage and it appreciates yearly. 

All six (6) lenders the owning spouse has contacted have stated that due to the way the property is titled in the SDIRA (75% SDIRA owned and 25% ownership in spouse personal name), the SDIRA would have to disburse the property totally from the SDIRA and deed the property into only the owning spouses name in order to provide a mortgage loan, HELOC, etc of any kind against the property in order to pay the spouse. Their SDIRA company has agreed to do this... so long as the divorce decree spells out this requirement explicitly. There is no other way the owning spouse can raise $50,000 without dispursing this property. With that.....

QST: Because this is a divorce situation, can this be done without tax implications in this case just like any other IRA transfers in a divorce situation?

Naturally they are talking with tax professionals, however most of them are not very knowledgeable about SDIRA's- hence this post to you all! :-)

Thanks in advance for your answers!